教師資料查詢 | 類別: 期刊論文 | 教師: 張謙恆CHIEN-HENG CHANG (瀏覽個人網頁)

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
ISSN2304-1013
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
相關連結
SDGs
Google+ 推薦功能,讓全世界都能看到您的推薦!