|
|
|
|
||||
|
||||
Board Ethics and Auditor Choice – International EvidenceNurul HouqeVictoria University of Wellington - Victoria Business School Tony Van ZijlVictoria University of Wellington - Faculty of Commerce and Administration Keitha L. DunstanBond University - School of Business A.K.M. Waresul KarimSaint Mary's College of California - Graduate Business Programs December 23, 2010 Abstract: This study examines the effect of board ethics and board size on firms’ choice of external auditor. Using a large sample of 132,853 firm year observations from forty-six countries around the globe, we find that the level of board ethics in 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 firm. These results establish, through the firm’s choice of auditor, an indirect link between the level of board ethics in the firm’s country of domicile and financial reporting quality.
Number of Pages in PDF File: 31 Keywords: Ethics, board ethics, auditor quality, board size, corporate ethics JEL Classification: F23, F42, G15, M41 working papers seriesDate posted: April 12, 2010 ; Last revised: December 18, 2012Suggested CitationContact Information
|
|
||||||||||||||||||||
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
FAQ
Terms of Use
Privacy Policy
Copyright
This page was processed by apollo6 in 0.719 seconds
