Search Results - subject:"Auditor Selection"

The need for speed : an intuitive approach to understanding the relationship between audit quality and management earnings forecasts

Lau, David; Ota, Koji; Wong, Norman - In: Meditari accountancy research 30 (2022) 7, pp. 185-212

Persistent link: https://www.econbiz.de/10013537649

Strategic deviance and auditor selection

Dong, Xueyan; Cui, Yijing; Gao, Jingyu - In: China journal of accounting studies 9 (2020) 1, pp. 81-112

Using data of Chinese A-share non-financial listed companies spanning years 2003–2018, we examine whether a firm’s business strategy that deviates from industry conventions influences corporate governance mechanisms, particularly the probability of choosing high-quality external auditors. We...

Persistent link: https://www.econbiz.de/10012799034

Voluntary CSR disclosure, institutional environment, and independent audit demand

Zheng, Peipei; Ren, Chunyan - In: China Journal of Accounting Research 12 (2019) 4, pp. 357-377

Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges, this study examines the impact of voluntary corporate social responsibility (CSR) disclosure on independent audit demand in different institutional environments. The sample covers the 2008-2016 period and...

Persistent link: https://www.econbiz.de/10012621031

Voluntary CSR disclosure, institutional environment, and independent audit demand

Zheng, Peipei; Ren, Chunyan - In: China journal of accounting research : CJAR 12 (2019) 4, pp. 357-377

Persistent link: https://www.econbiz.de/10012138981

The determinants of auditor selection in terms of firm and IPO characteristics : evidence from BIST

Aslan, Ertan; Aslanertik, Banu Esra - In: The journal of accounting and management : JAM 7 (2017) 1, pp. 64-74

auditor selection in terms of Big 4-Non Big 4 diversification. The empirical evidence contradicts the hypothesis that sales … growth, loss, ROA, leverage and liquidity have an impact on external auditor selection. Also it was determined that the firms … such as; ipo age, issue size, prestigious underwriter are positively associated with auditor selection (Big 4/Non-Big 4 …

Persistent link: https://www.econbiz.de/10011757694

Political connections of boards and the selection of auditors in Nigeria

Abdulmalik, O. Salau; Isah Shittu; Ayoib Che Ahmad - In: International journal of economics and financial issues … 6 (2016) 4, pp. 104-110

Persistent link: https://www.econbiz.de/10011782031

Auditor change in Malaysia: the influence of ethnicity, audit, client firm and auditor characteristics

Nazatul Faiza Syed Mustapha Nazri, Sharifah - 2011

Auditing has an important role to play in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a particular level of...

Persistent link: https://www.econbiz.de/10009440861

Audit market concentration and auditor choice in the UK

Abidin, Shamharir - 2006

determinants and new auditor selection determinants. These studies use a sample of non financial auditor change companies to test … logistic regression models of the determinants of auditor change and new auditor selection. The determinant variables include … companies changed auditor to improve the perception of auditor independence. By contrast, in the new auditor selection models …

Persistent link: https://www.econbiz.de/10009465930