Results 11 to 20 of about 3,296 (294)
International Journal of Finance & Banking Studies (2147-4486), 2015 <p><em>In this paper, we examine the impact of CEO power on auditor choice. We are motivated by the competing financial reporting incentives arising from CEO power. Our empirical finding suggests that powerful CEOs are more likely to hire high-quality auditors as a signal of superior financial reporting quality.
Bo Ouyang, Zenghui Liu, Christine Sun
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Journal of Business & Economics Research (JBER), 2011 In this study, the author examines the choice of auditor for firms who had contracted with Arthur Andersen prior to its collapse in the aftermath of Enron. This study was motivated by previous research on factors affecting the choice, including but not limited to size, geography, industry and financial condition.
Bush, H. Francis
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Corporate Governance and Auditor Choice in Kuwait [PDF]
Studies in Business and Economics, 2018 Although auditor choice has been studied extensively in the audit literature,research examining this issue in developing markets has been scarce thus far. Theobjective of this study is to investigate the impact of corporate governance (CG)on external auditor choice in the context of the small Kuwaiti emerging market.Specifically, the present study uses
Al-Hajri, Meshari O.
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Essays on Auditor Choice and Audit Disclosures [PDF]
, 2022 This dissertation consists of the following three studies : 1. Mwintome, G., Mersland, R., & Nyarko, S.A. Firm ownership and auditor choice: Insights from microfinance institutions in developing countries. 2. Mwintome, G. & Alon, A. Auditor specialization, audit committee independence, and key audit matters. 3. Mwintome, G.
Mwintome, Gordon
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The Effect of Auditor Choice on Financing Decisions [PDF]
The Effect of Auditor Choice on Financing DecisionsWe provide evidence that the financing decisions of companies that are audited by a Big Six auditor are less affected by information asymmetry. Specifically, these companies enjoy greater financial flexibility and depend less on favorable market conditions for their equity issuance decisions than those not audited by a Big Six firm.
Chang, Xin +2 more
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China Journal of Accounting Studies, 2021 Listed companies commonly appoint their incumbent annual auditors to audit a target company during a merger and acquisition (M&A). However, some companies choose an alternative auditor to perform the M&A audit.
Yang Han, Xi Wu, Shangkun Liang
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Determinants of external auditor selection and firm performance from a commercial bank manager’s perspective: Evidence from Vietnam [PDF]
Banks and Bank Systems, 2023 Financial statements of Vietnamese commercial banks must be audited annually by an auditing firm according to the Government’s regulations. This study identifies factors associated with firm performance and external audit selection.
Hau Nguyen Van +2 more
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Can Oversight Mitigate Auditor’s Motivated Reasoning? An Experimental Study [PDF]
Economic and Business Review, 2015 Evidence of auditors’ failure to provide an independent opinion has reopened debates on measures to ensure auditor independence. We examine the effectiveness of oversight on two prominent determinants of auditor’s biased opinion – financial incentives ...
Sergeja Slapničar +2 more
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Risk Management Committee, Auditor Choice and Audit Fees
Risks, 2021 We find that risk management committees and BIG4 audit firms contribute to audit fees. We use observations of 895 companies registered in Indonesia for 2014–2018, and to answer our hypothesis we used ordinary least squares analysis. The results show that
Iman Harymawan +3 more
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The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt [PDF]
, 2023 Purpose – This paper aims to examine how different types of corporate political connections (PCs) affect auditor choice decisions (and, therefore, audit quality) and audit opinions following the 2013 Egyptian uprising.
Tantawy, S., Moussa, T.
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