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http://hdl.handle.net/1942/22954
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DC Field | Value | Language |
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dc.contributor.author | CORTEN, Maarten | - |
dc.contributor.author | STEIJVERS, Tensie | - |
dc.contributor.author | LYBAERT, Nadine | - |
dc.date.accessioned | 2017-01-03T07:28:00Z | - |
dc.date.available | 2017-01-03T07:28:00Z | - |
dc.date.issued | 2016 | - |
dc.identifier.citation | The 6th Workshop on Audit Quality, Florence, Italy, 30/9/2016 - 1/10/2016 | - |
dc.identifier.uri | http://hdl.handle.net/1942/22954 | - |
dc.description.abstract | In this study, we integrate the upper echelons theory in the audit demand literature, which in contrast to agency theory does not assume rational behavior. More specifically, we examine whether the CEO's perception towards auditing should also be considered as a driver for both audit quality (whether the firm hires a Big 4 auditor or not) and audit quantity demand (the amount of audit effort that has to be performed). In line with the marketing literature, we examined this CEO's perception in a multidimensional way and indeed found significant audit demand effects for several of its dimensions. These results contribute to the current understanding we have about what determines audit demand and the government could therefore take this into account when revising the current regulations regarding the audit market. Auditors could also try to ‘manage’ the perceptions towards auditing in order to create value for both themselves and their clients. | - |
dc.language.iso | en | - |
dc.subject.other | audit demand; CEO’s perception; upper echelons theory; audit quality; audit quantity | - |
dc.title | The influence of the CEO’s perception towards auditing on audit quality and audit quantity demand | - |
dc.type | Conference Material | - |
local.bibliographicCitation.conferencedate | 30/9/2016 - 1/10/2016 | - |
local.bibliographicCitation.conferencename | The 6th Workshop on Audit Quality | - |
local.bibliographicCitation.conferenceplace | Florence, Italy | - |
local.format.pages | 42 | - |
local.bibliographicCitation.jcat | C2 | - |
local.type.refereed | Non-Refereed | - |
local.type.specified | Paper | - |
item.fulltext | With Fulltext | - |
item.accessRights | Closed Access | - |
item.fullcitation | CORTEN, Maarten; STEIJVERS, Tensie & LYBAERT, Nadine (2016) The influence of the CEO’s perception towards auditing on audit quality and audit quantity demand. In: The 6th Workshop on Audit Quality, Florence, Italy, 30/9/2016 - 1/10/2016. | - |
item.contributor | CORTEN, Maarten | - |
item.contributor | STEIJVERS, Tensie | - |
item.contributor | LYBAERT, Nadine | - |
Appears in Collections: | Research publications |
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