Results 1 to 10 of about 3,296 (294)
Corporate Governance & Auditor Choice in Malaysia [PDF]
SHS Web of Conferences, 2017 The aim of this paper is to investigate the determinants of firm’s auditor choice in Malaysia in respect of their corporate governance mechanisms. A logit regression model was developed to test the impact of firms’ internal corporate governance mechanism
Wan Nasrudin Wan Asma +2 more
doaj +3 more sources
Auditor choice in Italian non-listed firms [PDF]
Managerial Auditing Journal, 2016 Purpose This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is the statutory auditors, or an “external” auditor.
Jon Tucker
exaly +4 more sources
Auditor Choice and the Informativeness of 10-K Reports [PDF]
J Account Audit Financ, 2021 This study provides new evidence on the influential role of external auditors in enhancing the informativeness of form 10-K annual reports to shareholders. Specifically, we find that the client’s choice of a Big 4 auditor (PwC, EY, KPMG, and Deloitte) versus a non-Big 4 auditor contributes to cross-sectional variations in 10-K disclosure volume.
Hrazdil K, Simunic D, Suwanyangyuan N.
europepmc +3 more sources
Credit availability, signalling and auditor choice [PDF]
China Journal of Accounting Studies, 2021 Taken the cancellation of the upper limit of loan interest rates as a quasinatural experiment and based on the signal theory of auditor demand, this paper investigates how the improvement of credit availability affects the choice of auditors.
Hongjian Wang, Song Chen
doaj +3 more sources
Auditor Choice in Indonesia Listed Family Firms
Sriwijaya International Journal of Dynamic Economics and Business, 2023 This study aims to empirically examine the auditor choice in family firms. The study investigates the relationship between family firms, family ownership, and the family identity of the CEO with auditor choice.
Hasni Yusrianti +2 more
doaj +3 more sources
Cogent Business & Management, 2023 Audit quality is a strong external monitoring mechanism to protect the interest of the owners according to agency theory. The auditor choice research has paid more attention to the audit committee overall but has overlooked the unique agency context of ...
Esam Mohammed A. Alsayani +2 more
doaj +3 more sources
Foreign residency rights and companies’ auditor choice
China Journal of Accounting Research, 2019 Recently, with the migration of wealthy Chinese elites becoming increasingly prevalent, the market has come to believe that firms with controlling persons with foreign residency rights have serious agency problems.
Xue Yang, Zhi Jin, Jinsong Tan
doaj +3 more sources
Effective Factors on Voluntary Choice of an Auditor [PDF]
مطالعات تجربی حسابداری مالی, 2008 According to Agency Theory, when size, debt leverage and salaries of personals is increased, the probability of voluntary choice of qualified auditor will be increased. Therefore, we selected 342 listed companies in Tehran Stock Exchange (TSE).
Yahya Hassas Yeganeh, Rasool Heidari
doaj +1 more source
Family presence in the firm’s capital and external auditor choice: Evidence from French listed firms [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research question: The study investigates the impact of family presence in the firm’s capital on the demand for audit quality. Motivation: The place occupied by family businesses in the world economy and the role of external auditors as a guarantor of ...
Salma Damak Ayadi +2 more
doaj +1 more source
Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The cost of equity capital plays a key role in financing and investment decisions. The cost of equity capital is defined conceptually to expected returns. In other words, the is the expected minimum rate of return.
Narges Azimi Ashtiani
doaj +1 more source