Results 261 to 270 of about 3,296 (294)
Some of the next articles are maybe not open access.
Large Shareholder Incentives and Auditor Choice
Auditing: A Journal of Practice & Theory, 2019SUMMARY This study investigates the impact of large shareholder incentives on firms' auditor choice using a quasi-natural experiment setting provided by the split share structure reform in China. The reform converted the previously non-tradable shares held by large shareholders into tradable shares and thus enhanced the alignment of ...
Shanshan Zhang +3 more
openaire +1 more source
Auditor choice as a commitment device
Journal of Financial Reporting and Accounting, 2018Purpose This study aims to examine how firms choose an auditor in the presence of bilateral information asymmetry between insiders and outsiders regarding firms’ economic performance. Design/methodology/approach This study presents a one-period ...
openaire +1 more source
AUDITOR CHOICE AND AUDIT FEE DETERMINANTS
Journal of Business Finance & Accounting, 1993An analytical model predicts that cross‐sectionally (1) the marginal cost of auditor quality is inversely related to the strength of client companies' internal control. (2) In the short run, clients with stronger control, lower business risk, or less complex audits choose higher quality auditors; but whether they pay higher audit fees is indeterminate.
Daniel B. Thornton, Giora Moore
openaire +1 more source
Auditor Choice and Its Implications for Group‐Affiliated Firms
Contemporary Accounting Research, 2017 Auditor choice and its implications for group-affiliated ...
Junxiong Fang +2 more
exaly +1 more source
The Impact of Corporate Governance on Auditor Choice
SSRN Electronic Journal, 2011In this research, the effect of corporate governance on choosing audit firms by companies accepted into the Tehran Stock Exchange has been investigated. The sample consisted of 545 observations (year-company) from 2004 to 2008. The audit firm size has been considered an audit quality criterion.
Gholamhossein Mahdavi +3 more
openaire +1 more source
Auditor choice and bank risk taking
International Review of Financial Analysis, 2019Abstract We investigate the importance of auditor choice on bank risk-taking in a cross-country setting for 5498 banks from 116 emerging and developed countries. Using the Z-score as our main proxy for bank risk, we report evidence that hiring a Big Four auditing firm reduces bank-risk even after controlling for bank and country variables.
Jorg Bley, Mohsen Saad, Anis Samet
openaire +1 more source
Auditor Concentration, Auditor Choice and Audit Quality
SSRN Electronic Journal, 2021Michael E. Bradbury, Oksana Kim
openaire +1 more source
The Effect of Auditor Choice on Financing Decisions [PDF]
, 2005 We 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
openaire
Organization Capital and Firm Auditor Choice
Journal of Accounting and Finance, 2019This study investigates the relation between auditor choice and organization capital, an intangible capital of firms. Prior research suggests that firms’ intangibles are positively associated with information asymmetry between management and investors, thus increasing firms’ cost of capital.
Jaeseong Lim, Juan Qin
openaire +1 more source
Auditor selection following auditor turnover: Do peers' choices matter?
Accounting, Organizations and Society, 2017Abstract Drawing on social norms and social learning theories, this study investigates the influences of peer (similar) firms' prior choices on whether or not a client chooses to affiliate with a “social norm” audit office in its metropolitan area, following auditor turnover.
Xudong (Daniel) Li +2 more
openaire +1 more source