期刊論文

標題 Auditor Choice under Client Information Uncertainty
學年 105
學期 1
出版(發表)日期 2016/08/25
作品名稱 Auditor Choice under Client Information Uncertainty
作品名稱(其他語言)
著者 Chang, Chien-Heng Jennifer
單位
出版者
著錄名稱、卷期、頁數 Review of Integrative Business and Economics Research 5(4), pp.329-370
摘要 This study examines whether companies with financial statements that contain higher degrees of information uncertainty are more inclined to hire specialist auditing firms. We argue that they do so to signal the credibility of the financial statements and improve stakeholders’ perceptions. We develop comprehensive measures of information uncertainty from the auditor’s viewpoint and deconstruct it into fundamental volatility uncertainty and reporting quality uncertainty. We sample U.S. companies that switched auditors from 2001 to 2009 to examine whether information uncertainty influenced their auditor selection. Confirming our conjecture, companies confronting higher information uncertainty prefer to hire specialist auditors. Evidence partially supports that companies confronting higher reporting quality uncertainty are more inclined to hire specialist auditors when compared with those confronting fundamental volatility uncertainty.
關鍵字 auditor choice;information uncertainty;auditor expertise
語言 英文
ISSN 2304-1013
期刊性質 國外
收錄於
產學合作
通訊作者 張謙恆
審稿制度
國別 香港
公開徵稿
出版型式 ,電子版