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The impact of corporate governance on auditor choice: Evidence from China

✍ Scribed by Z. Jun Lin; Ming Liu


Book ID
116573231
Publisher
Elsevier Science
Year
2009
Tongue
English
Weight
342 KB
Volume
18
Category
Article
ISSN
1061-9518

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✍ Z. Jun Lin; Ming Liu πŸ“‚ Article πŸ“… 2010 πŸ› Elsevier Science 🌐 English βš– 275 KB

This paper reports the association between firms' internal corporate governance mechanisms and their auditor switch decisions in the Chinese context. We identify two types of auditor switch, namely switching to a larger auditor and switching to a smaller auditor. Three variables are used to proxy fo