volume 32, issue 1, P2-18 2017
DOI: 10.1108/maj-03-2016-1334
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Fengchun Tang, Lijun Ruan, Ling Yang

Abstract: Purpose The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers propose alternative auditor appointment procedures to improve auditor independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation r…

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