Extending an Analysis of Forced Auditor Change by Former Arthur Andersen Clients: Following the Audit Partner versus Following the Audit Firm Michael De Martinis  Robyn Moroney  Iwan Sudjali  Draft version date: 29 May 2009  Corresponding author Department of Accounting and Finance, Monash University, Box 197, Caulfield East, Vic. 3145 Australia. Phone: +61 3 99034565; Fax: +61 3 99032422; email: michael.demartinis@buseco.monash.edu.au  Department of Accounting and Finance, Monash University, Box 197, Caulfield East, Vic. 3145 Australia. Phone: +61 3 99032383; Fax: +61 3 99032422; email: Robyn.Moroney@BusEco.monash.edu.au  Department of Accounting and Finance, Monash University, Box 197, Caulfield East, Vic. 3145 Australia.