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Keywords: Corporate risk
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Journal Articles
Auditor industry specialization and corporate risk-taking
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (7): 596–620.
Published: 01 July 2014
...Jamie L. Hoelscher; Scott E. Seavey Purpose – The purpose of this study is to examine the effects of higher-quality auditors on corporate risk-taking. Design/methodology/approach – Agency theory suggests that managers have incentives to avoid risk in the interests of perquisite consumption...
