会计
分类
审计
公司治理
业务
信息不对称
实证研究
政治
政治学
财务
法学
哲学
认识论
作者
Ahsan Habib,Julia Yonghua Wu,Md. Borhan Uddin Bhuiyan,Xuan Sean Sun
摘要
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.
科研通智能强力驱动
Strongly Powered by AbleSci AI