Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/25769
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dc.contributor.authorCORTEN, Maarten-
dc.contributor.authorSTEIJVERS, Tensie-
dc.contributor.authorLYBAERT, Nadine-
dc.date.accessioned2018-03-13T09:00:03Z-
dc.date.available2018-03-13T09:00:03Z-
dc.date.issued2019-
dc.identifier.citationAccounting and Finance,, 59(4), p. 2307-2343-
dc.identifier.issn0810-5391-
dc.identifier.urihttp://hdl.handle.net/1942/25769-
dc.description.abstractAudit 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.-
dc.language.isoen-
dc.publisherWILEY-
dc.rights© 2017 AFAANZ-
dc.subject.otheraudit demand-
dc.subject.otherCEO’s value perception-
dc.subject.otherupper echelons theory-
dc.subject.otherauditor reputation-
dc.subject.otheraudit effort-
dc.titleThe influence of the CEO's value perception towards auditing on audit demand in private firms-
dc.typeJournal Contribution-
dc.identifier.epage2343-
dc.identifier.issue4-
dc.identifier.spage2307-
dc.identifier.volume59-
local.bibliographicCitation.jcatA1-
local.publisher.place111 RIVER ST, HOBOKEN 07030-5774, NJ USA-
local.type.refereedRefereed-
local.type.specifiedArticle-
local.identifier.vabbc:vabb:437757-
dc.identifier.doi10.1111/acfi.12304-
dc.identifier.isiWOS:000583349900004-
dc.identifier.eissn1467-629X-
local.provider.typeWeb of Science-
local.uhasselt.internationalno-
item.fulltextWith Fulltext-
item.contributorCORTEN, Maarten-
item.contributorSTEIJVERS, Tensie-
item.contributorLYBAERT, Nadine-
item.accessRightsOpen Access-
item.validationvabb 2019-
item.fullcitationCORTEN, Maarten; STEIJVERS, Tensie & LYBAERT, Nadine (2019) The influence of the CEO's value perception towards auditing on audit demand in private firms. In: Accounting and Finance,, 59(4), p. 2307-2343.-
crisitem.journal.issn0810-5391-
crisitem.journal.eissn1467-629X-
Appears in Collections:Research publications
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