انتخاب حسابرسان در شرکت های خصوصی
ترجمه نشده

انتخاب حسابرسان در شرکت های خصوصی

عنوان فارسی مقاله: انتخاب حسابرسان در شرکت های خصوصی: دیدگاه سهامداران
عنوان انگلیسی مقاله: Auditor choice in private firms: a stakeholders perspective
مجله/کنفرانس: مجله حسابرسی مديريت – Managerial Auditing Journal
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: مشارکت کنندگان، هیئت مدیره، نظریه نهادی، انتخاب حسابرس
کلمات کلیدی انگلیسی: Stakeholders, Board of directors, Institutional theory, Auditor choice
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journal List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1108/MAJ-03-2017-1535
دانشگاه: Hasselt University – RCEF Research Center for Entrepreneurship and Family Firms – Belgium
ناشر: امرالد - Emeraldinsight
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 0.907 در سال 2017
شاخص H_index: 43 در سال 2019
شاخص SJR: 0.340 در سال 2017
شناسه ISSN: 0268-6902
شاخص Quartile (چارک): Q3 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 26
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E6281
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Theory and hypotheses


3- Data and methodology


4- Results


5- Conclusions


References

نمونه متن انگلیسی مقاله

Abstract 


Purpose – This paper aims to examine whether a private firm’s demand for a Big4 auditor is influenced by the auditor choice of its main supplier, customer and competitor. The authors rely on institutional theory to explain this stakeholders’ influence. The authors also examine whether the extent to which the firm’s board of directors engages in networking moderates this influence. Design/methodology/approach – Questionnaire data are combined with archival data of 210 Belgian private firms with a statutory audit requirement. Logistic regression analysis is applied to examine to what extent firms follow their main competitor, customer and supplier in hiring a Big4 auditor. Findings – The results reveal a positive association between the firm’s choice of a Big4 auditor and its main supplier being audited by a Big4 auditor, supporting the conformance effect (isomorphism) toward suppliers as hypothesized by institutional theory. The extent of board networking, however, seems to weaken this effect. Toward competitors, a divergence effect instead of a conformance effect is found, which indicates the existence of competitive differentiation regarding auditor choice. Research limitations/implications – While prior studies mainly focus on the agency relationships between shareholders, debtholders and managers to explain auditor choice, this study also takes into account the firm’s other main stakeholders by relying on institutional theory. Both the conformance effect toward suppliers as well as the divergence effect toward competitors provide interesting additional perspectives on why auditors are demanded, leading to interesting future research opportunities. Originality/value – This paper fulfills an identified need to consider additional theories in explaining audit outcomes.


Introduction


A large amount of studies already focused on auditor choice, which includes both the choice to hire an auditor voluntary (Dedman et al., 2014; Collis et al., 2004) and the choice to hire a high-quality auditor for firms with a statutory audit requirement (Firth and Smith, 1992; Piot, 2001; Lennox, 2005; Matonti et al., 2016). These studies mainly consider the shareholder–manager and shareholder–debtholder relationship to explain this choice. According to agency theory, auditing acts “[...] as a monitoring or bonding device dedicated to preventing and regulating conflicts of interests [...]” (Piot, 2005, p. 23) that can arise between the shareholders and managers and between the shareholders and debtholders of a company (Jensen and Meckling, 1976). Therefore, the higher the (potential) level of agency conflicts between shareholders and managers on the one hand and shareholders–debtholders on the other, the higher the demand for an (high quality) auditor.

  • اشتراک گذاری در

دیدگاه خود را بنویسید:

تاکنون دیدگاهی برای این نوشته ارسال نشده است

انتخاب حسابرسان در شرکت های خصوصی
نوشته های مرتبط
مقالات جدید
لوگوی رسانه های برخط

logo-samandehi

پیوندها