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Board Ethics and Auditor Choice – International Evidence

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dc.contributor.author Houqe, Muhammad Nurul
dc.contributor.author Dunstan, Keitha
dc.contributor.author Karim, AKM Waresul
dc.contributor.author van Zijl, Tony
dc.date.accessioned 2012-05-08T22:01:52Z
dc.date.accessioned 2022-07-05T02:35:05Z
dc.date.available 2012-05-08T22:01:52Z
dc.date.available 2022-07-05T02:35:05Z
dc.date.copyright 2010
dc.date.issued 2010
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18672
dc.description.abstract This study examines whether firms' auditor choice relates reflects the strength of board ethics. Using a large sample of firms 132,853 firm year observations from forty-six countries around the globe. and controlling for a number of firm- and country-level factors, we find that firms in countries where “high board ethical values” prevail are more likely to hire a Big 4 auditor. We also find that the relation between board ethical values and auditor choice is mitigated by the firm's board size. These results establish an indirect link between board ethics and financial reporting quality through the firm's choice of auditor. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.relation.ispartofseries No. 72 en_NZ
dc.relation.uri http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP72.pdf
dc.subject ethics en_NZ
dc.subject board ethics en_NZ
dc.subject auditor quality en_NZ
dc.subject board size en_NZ
dc.subject corporate ethics en_NZ
dc.title Board Ethics and Auditor Choice – International Evidence en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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