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Auditor choice in private firms: a stakeholders perspective
Managerial Auditing Journal, 2018 Purpose This paper aims to examine whether a private firm’s demand for a Big4 auditor is influenced by the auditor choice of its main supplier, customer and competitor. The authors rely on institutional theory to explain this stakeholders’ influence.
Maarten Corten +2 more
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Accruals intensity and auditor choice
Asian Review of Accounting, 2019Purpose The purpose of this paper is to examine the relationship between the intensity of accruals and auditor industry specialization. It investigates whether a client firm’s accruals intensity is a factor associated with the firm being audited by an industry specialist auditor.
Wael Aguir, Linxiao Liu, Emeka Nwaeze
exaly +2 more sources
Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality
Accounting and Finance, 2023 We investigate whether the characteristics of audit committee (AC) chairs are associated with decisions about auditor choice, audit fees and audit quality.
Sarowar Hossain
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Internationalization and Auditor Choice
Journal of International Financial Management & Accounting, 2016AbstractPrior research shows that internationalization increases information asymmetry and conflicts of interest between managers and outside investors, which lead to greater agency problems. Agency theory predicts a demand for higher quality auditors when agency problems are more severe.
Shou‐Min Tsao +2 more
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Board Gender Diversity, Auditor Fees, and Auditor Choice
Contemporary Accounting Research, 2017AbstractWe examine whether the presence of female directors and female audit committee members affect audit quality in terms of audit effort and auditor choice by using observations from a sample of U.S. firms, spanning the years 2001–2011. We find, after controlling for endogeneity and other board, firm, and industry characteristics, that firms with ...
Karen M. Y. Lai +3 more
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Can Auditors Predict the Choices Made by Other Auditors?
SSRN Electronic Journal, 2001An implicit assumption of prior literature on strategic behavior of auditors is that auditors know the preferences of their colleagues. In this study, we conduct an experiment to investigate the validity of this assumption. In our experiment, we match a manager with a pair of top and mediocre audit seniors, as assessed by their firm.
Karim Jamal, Hun‐Tong Tan
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Foreign ownership and auditor choice
Journal of Accounting and Public Policy, 2014Abstract We take advantage of the unique institutional background of the B-share stock market in China to explore the impact of foreign investors on auditor choice. Our results show that the percentage of B-share firms audited by Big 4 auditors has decreased with both economic and statistical significance since the segmented B-share market was opened
He, Xianjie +3 more
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Auditor Change and Auditor Choice in Nonprofit Organizations
AUDITING: A Journal of Practice & Theory, 2007As a result of the recent frauds and the U.S. Congress's passing of the Sarbanes-Oxley Act of 2002, more focus has been placed on the role of independent auditors in monitoring corporations. While the new rules are not directed toward nonprofit organizations, these organizations face many of the same monitoring concerns as their for-profit counterparts.
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Caste Primacy of Auditor Choice and Independence
The International Journal of Accounting, 2020We examine the caste affiliation of the auditor selected by the corporate boards of directors of Indian firms. The history of the caste system in India is one of discrimination and inequity. The constitutionally mandated quota system in the public sector has shown improvements, but has not trickled into private sector leadership. We find that nearly 96%
Dayanandan, Ajit +3 more
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Auditor Choice in Politically Connected Firms
Journal of Accounting Research, 2012ABSTRACTWe extend recent research on the links between political connections and financial reporting by examining the role of auditor choice. Our evidence that public firms with political connections are more likely to appoint a Big 4 auditor supports the intuition that insiders in these firms are eager to improve accounting transparency to convince ...
Omrane Guedhami +2 more
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