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Foreign Institutional Ownership and Auditor Choice : Evidence from Worldwide Institutional Ownership

Kim, Jeong-Bon - 2020

We investigate the influence of foreign institutional investors on firms' auditor choices in an international setting. Foreign institutional investors are likely to demand high-quality audits to mitigate the information asymmetry they face and facilitate their external monitoring when they...

Persistent link: https://www.econbiz.de/10012855352

Determinants of Goodwill Impairment : International Evidence

Glaum, Martin - 2015

This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is based on data for the years 2005 to 2011 for 8,110 non-financial firm-years and 1,358 financial firm-years from 21 countries where firms apply IFRS. We specifically investigate...

Persistent link: https://www.econbiz.de/10013022446

Audit quality and corporate governance : evidence from the microfinance industry

Beisland, Leif Atle; Mersland, Roy; Strøm, Reidar Øystein - In: International journal of auditing : IJA 19 (2015) 3, pp. 218-237

Persistent link: https://www.econbiz.de/10011522974

Investor protection, cross-listing and accounting quality

Khairul Anuar Kamarudin; Ariff, Akmalia M.; Jaafar, Aziz - In: Journal of contemporary accounting & economics 16 (2020) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10012298459

The Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes

Jones, Michael - 2020

This study examines how and why the board of statutory auditors, an important accounting institution, has continued to operate from its establishment in 1882 until today, with little change in its nature and role. This is despite the fundamental changes that have occurred in the Italian social,...

Persistent link: https://www.econbiz.de/10012836793

Corporate Ethics and Auditor Choice – International Evidence

Houqe, Noor - 2017

the firm's country of domicile has a positive impact on the likelihood of choice of a Big 4 audit firm. However, we also … find that increasing level of board ethics moderates the impact of board size on the likelihood of choice a Big 4 audit … the firm's country of domicile and financial reporting quality …

Persistent link: https://www.econbiz.de/10012957516