...Kris Hardies; Jonas Vandennieuwenhuysen; Kris Hoang; Marie-Laure Vandenhaute SUMMARY Drawing from regulations, practice guidance, and academic research, we develop a framework to understand auditor selection: inputs, process steps (tendering, proposals, presentations, and deliberation...

... on the earlier version of this paper. Editor's note: Accepted by Marleen Willekens, under the Senior Editorship of Jeffrey R. Cohen. March 2015 January 2017 © 2017 American Accounting Association. All rights reserved. 2017 auditor selection Chinese reverse mergers reverse-merger...

...Darius J. Fatemi SUMMARY This study uses experimental markets to gain insights into the effect of audit fee structure and auditor selection rights on auditor independence and client investment decisions. I find that firm managers are more willing to make a high cost/return investment under...