Article2003

Auditor Selection: What Influences Decisions by Listed Companies?

24 citations0/0 files storedAustralian Accounting Review

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Major business failures, including Enron and World Com in the United States and Harris Scarfe and HIH in Australia, and related alleged audit failures, have put the choice of auditor on the agenda. The choice of the “right” auditor has economic consequences for an auditee and implications for corporate governance. This paper discusses factors important to explaining auditor choice, including institutional factors (pertaining to the auditee and auditor) and newer emerging criteria as well as networking between directors and auditors. The paper discusses the relevant research and the policy implications for good corporate governance of auditor choice in publicly listed companies.

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References

1996Production, Information Costs and Economic Organization 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1985The Structure of Corporate Ownership: Causes and Consequences 1981Auditor size and audit quality 1999The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 2000Does size matter? The influence of large clients on office-level auditor reporting decisions 1993Perceived Auditor Quality and the Earnings Response Coefficient 1999Accounting Accruals and Auditor Reporting Conservatism*

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2011Auditor independence 2017Does ownership structure affect the quality of auditor pair composition?2003The Market for Financial Report Audits: Regulation of and Competition for Auditor Independence 2009Audit‐firm group appointment: an artificial intelligence approach

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