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1-3 of 3
Keywords: auditor choice
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 203–222.
Published: 01 August 2019
...Shanshan Zhang; Kangtao Ye; Yijing Cui; Wenjiao Zang SUMMARY 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 113–138.
Published: 01 August 2015
...Xu Wei; Xiao Xiao; Yi Zhou SUMMARY We develop a model of firms' auditor choices when presented with a heterogeneous group of investors. We show that firms' auditor choices in equilibrium depend on the composition of investors in the market. The signaling effect of choosing a high-quality auditor...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 71–93.
Published: 01 November 2013
...Joanna L. Ho; Fei Kang SUMMARY We examine auditor choice and audit fees in family firms using data from Standard & Poor's (S&P) 1500 firms. We find that, compared to non-family firms, family firms are less likely to hire top-tier auditors due to the less severe agency problems between...
