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Keywords: Agency cost
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Journal Articles
CEO inside debt and industry specialist auditor
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2024) 39 (6): 603–623.
Published: 24 July 2024
... are excessively leveraged, those with higher levels of CEO inside debt tend to appoint an industry specialist auditor. Originality/value The findings contribute to the literature on agency cost and auditor choice by demonstrating that CEO inside debt has both substitutive and complementary effects on demand...
Journal Articles
Multiple large shareholders and auditor choice: evidence from China
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (4): 474–513.
Published: 01 February 2023
... Auditor choice Multiple large shareholders State ownership Agency cost Information asymmetry A few other studies focus on the types of large shareholders and their effect on auditor choice. Wang et al. (2008) argue that large shareholders of state-owned enterprises (SOEs) have...
