دانلود رایگان مقاله انگلیسی حسن شهرت شرکت و انتخاب حسابرس: شواهدی از 1000 شرکت غنی - امرالد 2018

عنوان فارسی
حسن شهرت شرکت و انتخاب حسابرس: شواهدی از 1000 شرکت غنی
عنوان انگلیسی
Company Reputation and Auditor Choice: Evidence from Fortune 1000 Companies
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
30
سال انتشار
2018
نشریه
امرالد - Emerald
فرمت مقاله انگلیسی
PDF
نوع مقاله
ISI
نوع نگارش
مقالات پژوهشی (تحقیقاتی)
رفرنس
دارد
پایگاه
اسکوپوس
کد محصول
E10551
رشته های مرتبط با این مقاله
مدیریت، حسابداری
گرایش های مرتبط با این مقاله
مدیریت منابع انسانی، حسابرسی
مجله
مجله تحقیقات حسابداری - Accounting Research Journal
دانشگاه
Department of Accounting - California State University Long Beach - Long Beach - USA
کلمات کلیدی
شهرت شرکت؛ انتخاب حسابرس؛ حسابداران متخصص صنعت
doi یا شناسه دیجیتال
https://doi.org/10.1108/ARJ-06-2015-0079
۰.۰ (بدون امتیاز)
امتیاز دهید
چکیده

Abstract


Purpose — the purpose of this paper is to investigate how companies’ reputation affects their selection of auditors. Design/methodology/approach — this paper measures company reputation using the reputation scores from Fortune’s “America’s Most Admired Companies” list. Multivariate analysis is performed to examine the impact of company reputation on public companies’ auditor choice. Robustness checks include conducting Heckman procedures and instrumental-variable two-stage least square regressions to control for self-selection bias and using alternative measures to proxy for company reputation and auditor industry expertise. Findings — this paper finds that companies with higher reputations are more likely to hire industry-specialist auditors than their counterparts. The results suggest that due to reputation concerns, high-reputation companies have strong incentives to maintain and signal their financial reporting quality, which in turn increase their demand for audit quality. Practical Implication — this paper suggests that company reputation constitutes an important determinant of auditor selection, and therefore has both policy and practical implications for the demand of audit services. The study provides policy-makers and practitioners with insights into critical factors influencing companies’ complex decision process of auditor selection. Originality/Value — the findings of this study on the empirical link between company reputation and auditor choice contribute to the auditing literature by enhancing the understanding of the effects of different company-level characteristics in financial reporting and audit planning process. This study also adds to the growing literature on the influence of company reputation on corporate behavior by documenting the important role that company reputation plays in the managerial decision making process.

نتیجه گیری

CONCLUSION


Although the literature on auditor choice is well developed, the association between company reputation and auditor choice is less established. This study examines how a unique company-level characteristic, company reputation, affects the selection of auditors. To measure company reputation, we utilize the company reputation scores from


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