CEO political ideologies and auditor-client contracting

Bhandari, Avishek; Golden, Joanna; Thevenot, Maya

doi:10.1016/j.jaccpubpol.2020.106755

Cited by 33 publications

(13 citation statements)

References 76 publications

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“…Relevant literature started from the research of demographic characteristics of executives and specifically discussed the impact of executives’ gender, race and audit background on audit fees (Zhang and Hu, 2013; Harjoto et al , 2015). With the deepening of research, this category has been extended to deeper psychological orientations such as personality, past experience and values (Judd et al , 2017; Shen et al , 2018; Quan et al , 2018; Shen et al , 2019; He et al , 2020; Bhandari et al , 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Audit fees (Ln_AF). Following the existing research (Quan et al, 2018;Shen et al, 2018;Bhandari et al, 2020), we adopt the natural logarithmic measure of the sum of annual audit fees paid annually by listed companies to domestic and overseas accounting firms to measure the audit fees. 4.2.2 Independent variable.…”

Section: Research Design 41 Sample Selection and Data Sourcementioning

confidence: 99%

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Hometown sentiment: CEO hometown identity and company audit fees

Zhang

2022

MAJ

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Purpose The purpose of this study is to examine the impact of chief executive officer (CEO) hometown identity on company audit fees in the Chinese setting. Design/methodology/approach This study uses data from Chinese public companies in the Shanghai Stock Exchange and the Shenzhen Stock Exchange for the period 2008–2019. This study investigates the impact path of CEO hometown identity on company audit fees and further examines the moderating role of internal and external governance level. Findings This study finds that CEO hometown identity is significantly and negatively related to company audit fees. In addition, CEO hometown identity can reduce audit fees by alleviating agency risk and litigation risk. Moreover, the negative effect of CEO hometown identity on audit fees is more pronounced in companies with a higher percentage of institutional investors shareholding and more analysts tracking quantity. Practical implications This study may provide new references for executives’ selection, auditors’ optimization decisions and regulators’ information disclosure system. Originality/value This study contributes to the literature by exploring the effect of CEO hometown identity on audit fees in the context of China.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Research Design 41 Sample Selection and Data Sourcementioning

confidence: 99%

Hometown sentiment: CEO hometown identity and company audit fees

Zhang

2022

MAJ

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“…As a result, the scale of Taiwanese accounting firms cannot reach the scale of the United States to maintain audit quality, which has caused some irrelevant reasons (Carey & Simnett, 2006). Non-audit public expenditure is huge, which may prompt accountants and audit clients to reach a compromise, allowing company managers to carry out earnings management and reduce the quality of financial statements, thereby increasing the possibility of financial statements reediting (Bhandari, Golden, & Thevenot, 2020).…”

Section: According To Article 22-1 Of the "Standards For The Preparatmentioning

confidence: 99%

The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality

Lee¹,

Hu²

2021

Journal of Applied Finance &Amp; Banking

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The present study examines the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality, especially focusing on non-audit service and accountant’s tenure. The adoption of IFRS is launched in Taiwan since 2012. The study aims to investigate this issue using a sample of 3997 data gathered from listed companies traded on the Taiwan Stock Exchange and OTC over the period from 2012 up to 2019. The results show the evidence to support that the collective effect of non-audit services/accountant’s tenure on audit quality has changed to be more influential. This research findings also open valuable insights to regulators, stock markets, practitioners, and academicians in this issue. JEL classification numbers: D22, G32, M41. Keywords: IFRS, Non-audit services, Accountant’s tenure.

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“…We also investigate if there is difference in shareholders' views for firms with different political preference. Early studies find that firms' political preference are influential (Babenko et al, 2020;Bhandari & Golden, 2021;Bhandari, Golden and Thevenot, 2020). Their findings imply that stakeholders may react differently towards to firms' political preferences.…”

Section: Introductionmentioning

confidence: 99%