期刊論文
| 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 | en |
| 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 | 是 |
| 國別 | HKG |
| 公開徵稿 | |
| 出版型式 | ,電子版 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/108196 ) |