کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5087014 | 1478197 | 2009 | 21 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
We rely on a unique dataset of 176 privatizations from 32 countries to extend recent research on the link between the political economy and accounting transparency by examining the importance of shareholders' proportionate holdings to auditor choice. Consistent with our predictions on shareholders' diverging interests in high-quality financial reporting that manifests in auditor choice, we report strong, robust evidence that privatized firms worldwide become less (more) likely to appoint a Big Four auditor with the extent of state (foreign) ownership. Moreover, we find that these relations between shareholders' equity stakes and auditor choice strengthen when country-level governance institutions are weaker.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 48, Issues 2â3, December 2009, Pages 151-171
Journal: Journal of Accounting and Economics - Volume 48, Issues 2â3, December 2009, Pages 151-171
نویسندگان
Omrane Guedhami, Jeffrey A. Pittman, Walid Saffar,