Results 271 to 280 of about 3,296 (294)

An Ethical Approach to the Choices Faced by Auditors

Critical Perspectives on Accounting, 1995
Abstract This paper consists of an original ethical analysis of the dilemmas faced by auditors, using the two main streams of Western ethical thought: consequentialism and deontology. The aim of the paper is to expand on the traditional economic type models of auditor behaviour.
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The Role of Auditor Choice in Debt Pricing in Private Firms*

Contemporary Accounting Research, 2005
We examine the role of auditor choice in debt pricing in private firms. Because both Moody's and Standard & Poor's comprehensively rate 144A bond issues made by private firms, we can isolate the importance of the information and insurance motives for hiring a Big 4 auditor.
Fortin, Steve, Pittman, Jeffrey A.
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Mandated successful efforts and auditor choice

Journal of Accounting and Economics, 1982
Abstract This paper presents evidence that petroleum firms whose financial statements were adversely affected by Statement of Accounting Standards No. 19 (SFAS-19) increased the rate at which they changed auditors during the full cost/successful efforts controversy. Firms relatively unaffected by SFAS-19 experienced no such increase in auditor change
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Company takeovers and the auditor choice decision

Journal of International Accounting, Auditing and Taxation, 1999
Abstract There is a growing literature on how companies select their auditors. This literature emphasizes both theoretical development and empirical testing. Anderson, Stokes, and Zimmer (1993) recently identified corporate takeovers as events that generate auditor selection decisions; the acquiring company (the acquirer) has to choose whether to ...
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The Impacts of Aggressive Accounting Choices on Auditor Changes

SSRN Electronic Journal, 2023
Yan-Yu Chou, Ying-Chou Lin, Yu-Chen Lin
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Ownership structure, board independence and auditor choice: evidence from GCC countries

Journal of Accounting in Emerging Economies, 2022
Moncef Guizani, Gaafar Abdalkrim
exaly  

Firm attributes, governance and auditor choice

This thesis contributes to an understanding of factors important in the choice of auditors by public corporations. The study extends the costly contracting and governance implications of the theory of the firm to address the issue of factors likely to motivate selection (or retention) of a particular auditor.
openaire   +2 more sources

Controlling Shareholder’s Share Pledging and Firm’s Auditor Choice

Emerging Markets Finance and Trade, 2020
Yan Zhang
exaly  

The consequences of the auditor’s choice in group companies and expectations gap

Management Research Review, 2022
Arash Arianpoor
exaly  

The Influence of the CEO on Auditor Choice in Private Firms: An Interplay of Willingness and Ability

Sustainability, 2021
Maarten Corten, Tensie Steijvers, Nadine Lybaert   +2 more
exaly