Founding family and auditor choice : evidence from Taiwan.

作者: Hwa-Hsien Hsu , Che-Hung Lin , Shou-Min Tsao

DOI: 10.1111/CORG.12226

关键词:

摘要: … auditing matters (Dao, Raghunandan, & Rama, 2012; Trotman & Trotman, 2010). We argue that a family firm's auditor choice … Taiwan is an ideal setting in which to study auditor choice …

参考文章(83)
Jere R. Francis, The effect of audit firm size on audit prices: A study of the Australian Market Journal of Accounting and Economics. ,vol. 6, pp. 133- 151 ,(1984) , 10.1016/0165-4101(84)90010-7
Randall Morck, Andrei Shleifer, Robert W. Vishny, Management Ownership and Market Valuation: An Empirical Analysis Journal of Financial Economics. ,vol. 20, pp. 293- 315 ,(1988) , 10.1016/0304-405X(88)90048-7
Sea-Jin Chang, Jungwook Shim, When does transitioning from family to professional management improve firm performance Strategic Management Journal. ,vol. 36, pp. 1297- 1316 ,(2015) , 10.1002/SMJ.2289
Shu-Hui Sue, Chen-Lung Chin, Ann Ling-Ching Chan, Exploring the Causes of Accounting Restatements by Family Firms Journal of Business Finance & Accounting. ,vol. 40, pp. 1068- 1094 ,(2013) , 10.1111/JBFA.12040
Alessandro Minichilli, Marina Brogi, Andrea Calabrò, Weathering the Storm: Family Ownership, Governance, and Performance Through the Financial and Economic Crisis Corporate Governance: An International Review. ,vol. 24, pp. 552- 568 ,(2016) , 10.1111/CORG.12125
Ronald C. Anderson, Augustine Duru, David M. Reeb, Founders, heirs, and corporate opacity in the United States Journal of Financial Economics. ,vol. 92, pp. 205- 222 ,(2009) , 10.1016/J.JFINECO.2008.04.006
Jia-Wen Liang, Mei-Feng Lin, Chen-Lung Chin, Does foreign institutional ownership motivate firms in an emerging market to increase voluntary disclosure? Evidence from Taiwan Review of Quantitative Finance and Accounting. ,vol. 39, pp. 55- 76 ,(2012) , 10.1007/S11156-011-0245-0
Linda Elizabeth DeAngelo, Auditor size and audit quality Journal of Accounting and Economics. ,vol. 3, pp. 183- 199 ,(1981) , 10.1016/0165-4101(81)90002-1
Christopher Humphrey, Anne Loft, Margaret Woods, The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis Accounting, Organizations and Society. ,vol. 34, pp. 810- 825 ,(2009) , 10.1016/J.AOS.2009.06.003