Family control, corporate governance, and auditor choice: evidence from Italy

Ianniello, Giuseppe; Mainardi, Marco; Rossi, Fabrizio

doi:10.1504/ijaf.2015.071836

Cited by 7 publications

(12 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In the research of Lin and Liu (2010), it is revealed that CEO/chairman duality has significant relationship with auditor switching, whereby a company is more likely to change to a smaller audit firm when the CEO simultaneously holds the BOD chairman's position. According to Ianniello et al (2013), the result is similarto the research of Lin and Liu (2010), whereby it stated that there is a negative association between CEO/chairman duality and the choice of reputable auditor. Hence, our first hypothesis is as follows:…”

Section: An Overview Of Malaysian Corporate Governancesupporting

confidence: 72%

“…However, CEO/chairman duality is statistically significant (p-value < 0.05) and negatively correlated with auditor switching with a tvalue of -2.076. This is inconsistent with past studies; for instance, Lin and Liu (2010) and Ianniello et al (2013). It is due to the fact that all the past studies were conducted in foreign countries.…”

Section: An Overview Of Malaysian Corporate Governancementioning

confidence: 60%

“…Past research had shown inconsistent results in the association between company's board size as well as auditor switching. According to Ianniello et al (2013), large company's board size is deemed to have an unfavourable impact on corporate governance because it results in organizational and coordination issues. Due to this reason, a company with large board size switches to a reputable and large auditor for it wantsto be perceivedas improvingits financial statement's quality.…”

Section: An Overview Of Malaysian Corporate Governancementioning

confidence: 99%

See 2 more Smart Citations

An Empirical Study of Auditors Switching, Corporate Governance and Financial Performances of Malaysian Public Listed Companies (PLCs)

Teh¹,

San

Samuel³

et al. 2016

Pengurusan

View full text Add to dashboard Cite

show abstract

Section: An Overview Of Malaysian Corporate Governancesupporting

confidence: 72%

Section: An Overview Of Malaysian Corporate Governancementioning

confidence: 60%

Section: An Overview Of Malaysian Corporate Governancementioning

confidence: 99%

See 1 more Smart Citation

An Empirical Study of Auditors Switching, Corporate Governance and Financial Performances of Malaysian Public Listed Companies (PLCs)

Teh¹,

San

Samuel³

et al. 2016

Pengurusan

View full text Add to dashboard Cite

show abstract

“…Moreover, our study relates to the strand of literature which investigates the effect of CEO duality on a firm's business decisions. Ianniello et al (2015) find that CEO duality is negatively related to the decision to hire a reputable auditor. We, therefore, control for CEO duality in our regression analysis.…”

Section: Literature Reviewmentioning

confidence: 81%

CEO turnover after poor performance: turnaround or scapegoating?

Milanes

Ullah

Walker

2018

IJAF

View full text Add to dashboard Cite

This paper explores whether firms that dismiss their CEO following poor corporate performance exhibit better performance post-turnover or whether dismissal merely serves a scapegoating function. We match firms in the same industry, by size, and by Altman Z-score, and compare our turnover sample with the matched group of firms without CEO dismissal. A subset of our results suggests that, after some delay, the market reacts positively to CEO dismissals that occur following bad performance: underperforming firms that fire their CEO exhibit positive and significant abnormal returns whereas their counterparts that retain their CEO exhibit negative abnormal returns. However, the majority of our findings indicate that CEO turnovers do not translate into better operating performance or firm valuation (Tobin's q), thus lending credence to the scapegoating hypothesis.

show abstract

“…0297 ‫دا‬ ‫ةشح‬ ‫كةث‬ ‫أل‬ ‫أل‬ Khan, et al, (Ho & Kang, 2013;Khan et al, 2015;Ianniello, et al, 2015;Darmodi, 2016 (Ho and Kang, 2013;Khan, et al, 2015;Ianniello, et al, 2015;Darmadi, 2016…”

Section: ‫البحث‬ ‫ممخص‬mentioning

confidence: 99%

إختیار مراقب الحسابات کمتغیر وسیط فى العلاقة بین طبیعة وترکز الملکیة والتحفظ المحاسبى- دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

الصیاد¹

2020

مجلة الاسکندریة للبحوث المحاسبیة

View full text Add to dashboard Cite

The research aims mainly to study the influence of ownership nature and concentration on the choice of the auditor. Also, to study the effect of this choice on the accounting conservatism on the financial reports. To achieve this objective, an empirical study was conducted on a sample of 149 companies listed on the Egyptian Stock Exchange over 3 years during the period of (2016 to 2018) to include 447 company observations in the study sample. The research's findings show that:-There is statistically significant difference between family firms and non-family firms in the choice of the auditor. Non-family firms are more likely to hire an auditor from the Big 10 audit offices, while family firms tend to hire an auditor from offices that do not belong to the Big 10.-There is a negative effect of family ownership concentration on the choice of the auditor from the Big 10. Where, the increase in family ownership reduces the likelihood of hiring a Big 10 auditor.-There is statistically significant positive effect of both the firm size and the rate of return on assets on the choice of the auditor from amongst the Big 10.-There is statistically significant positive effect between the choice of the auditor and the accounting conservation on the financial reports. _ The choice of the auditor is partial mediator between family ownership concentration and the accounting conservation on the financial reports.

show abstract

Family control, corporate governance, and auditor choice: evidence from Italy

Cited by 7 publications

References 0 publications

An Empirical Study of Auditors Switching, Corporate Governance and Financial Performances of Malaysian Public Listed Companies (PLCs)

An Empirical Study of Auditors Switching, Corporate Governance and Financial Performances of Malaysian Public Listed Companies (PLCs)

CEO turnover after poor performance: turnaround or scapegoating?

إختیار مراقب الحسابات کمتغیر وسیط فى العلاقة بین طبیعة وترکز الملکیة والتحفظ المحاسبى- دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

Contact Info

Product

Resources

About