Please use this identifier to cite or link to this item:
http://hdl.handle.net/1942/25769
Title: | The influence of the CEO's value perception towards auditing on audit demand in private firms | Authors: | CORTEN, Maarten STEIJVERS, Tensie LYBAERT, Nadine |
Issue Date: | 2019 | Publisher: | WILEY | Source: | Accounting and Finance,, 59(4), p. 2307-2343 | Abstract: | Audit demand is generally considered to be a direct reflection of the level of agency conflicts. This study examines the CEO’s value perception towards auditing as additional driver for both auditor reputation demand (appointing a Big 4 auditor or not) and audit effort demand in private firms. Examining the CEO’s value perception in a multidimensional way, the regression results indicate that the CEO’s functional value perception towards auditing positively affects the demand for audit effort, while the CEO’s social value perception towards auditing negatively affects the demand for audit effort but positively affects the demand for auditor reputation. | Keywords: | audit demand;CEO’s value perception;upper echelons theory;auditor reputation;audit effort | Document URI: | http://hdl.handle.net/1942/25769 | ISSN: | 0810-5391 | e-ISSN: | 1467-629X | DOI: | 10.1111/acfi.12304 | ISI #: | WOS:000583349900004 | Rights: | © 2017 AFAANZ | Category: | A1 | Type: | Journal Contribution | Validations: | vabb 2019 |
Appears in Collections: | Research publications |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Corten et al., 2017 peer reviewed author version.pdf | Peer-reviewed author version | 897.41 kB | Adobe PDF | View/Open |
acfi12304.pdf Restricted Access | Published version | 231.36 kB | Adobe PDF | View/Open Request a copy |
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