Article2019

Determinants of auditor choice: Review of the empirical literature

Ahsan Habib · Julia Yonghua Wu · Md. Borhan Uddin Bhuiyan · Xuan Sean Sun

65 citations0/0 files storedInternational Journal of Auditing

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

Abstract

We synthesize the empirical archival literature on the determinants of auditor choice in an international setting, critique the findings, and offer suggestions for future research. We categorize the determinants into (i) firm‐level ownership variables, (ii) nonownership corporate governance determinants, (iii) economic determinants driven by the risk of information asymmetry, and (iv) country‐level institutional determinants, including legal protection of investors, political connections, and national culture. Our comprehensive review not only enriches the academic literature, but also provides material of considerable interest to investors, practitioners (auditors), and regulators.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1998Law and Finance 1973Job Market Signaling 1997Legal Determinants of External Finance 1988Management ownership and market valuation 1981Auditor size and audit quality 2003Earnings management and investor protection: an international comparison 2005How do family ownership, control and management affect firm value?

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