The thesis mainly discusses auditor resignations from the narrow sense, which is caused by litigation risk.

本文主要是从狭义的角度来讨论审计师辞聘问题，即诉讼风险引起的审计师辞聘。

youdao

Earnings restatements, auditor resignations, massive unexpected earnings misses, filing delays, fraud allegations etc are all automatic sells.

FORBES: Don't Blow Up: 20 Rules for Individual Investors

Investors and regulators view auditor resignations and dismissals differently.

FORBES: New Red Flags Related to Tampa Firefighters and Police Pension "Audited" Financials