Auditor Choice under Client Information Uncertainty
學年 102
學期 1
發表日期 2013-08-06
作品名稱 Auditor Choice under Client Information Uncertainty
作品名稱(其他語言)
著者 Chang, Chien-Heng Jennifer; Chou, Ling-Tai Lynette
作品所屬單位 淡江大學會計學系
出版者
會議名稱 2013 American Accounting Association Annual Meeting
會議地點 Anaheim, California
摘要 This paper examines the auditors chosen by companies whose financial statements with information uncertainty and infers that these companies may choose specialist auditors to signal the credibility of the financial statements and improve market perception. We develop comprehensive measurements of information uncertainty from the auditor’s point of view and further disentangle the information uncertainty effects into fundamental volatility uncertainty and information quality uncertainty. We use an auditor switching sample of U.S. companies from 2001-2009 to examine whether the information uncertainty is an issue of auditor choice or not. Consistent with our conjecture, companies under information uncertainty prefer to hire specialist auditors. Evidence partially supports that, relative to companies under fundamental volatility uncertainty, companies suffering information quality uncertainty are more inclined to choose specialist auditors.
關鍵字 auditor choice; information uncertainty; auditor expertise
語言 en
收錄於
會議性質 國際
校內研討會地點
研討會時間
通訊作者
國別 USA
公開徵稿 Y
出版型式 紙本
出處
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