volume 33, issue 2, P146-170 2018
DOI: 10.1108/maj-03-2017-1535
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Maarten Corten, Tensie Steijvers, Nadine Lybaert

Abstract: Purpose This paper aims to examine whether a private firm’s demand for a Big4 auditor is influenced by the auditor choice of its main supplier, customer and competitor. The authors rely on institutional theory to explain this stakeholders’ influence. The authors also examine whether the extent to which the firm’s board of directors engages in networking moderates this influence. Design/methodology/approach Questionnaire data are combined with archival data of 210 Belgian private firms with a statutory audit…

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