The impact of corporate governance on auditor choice: evidence from Germany

Quick, Reiner; Schenk, Niklas; Schmidt, Florian; Towara, Thilo

doi:10.1007/s10997-017-9386-4

Cited by 36 publications

(35 citation statements)

References 98 publications

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“…and Mauler (2015) In the non-US setting, Ashbaugh and Warfield (2003) found that German companies are more likely to hire dominant auditors when companies contract with creditor stakeholders, dispersed shareholders, and foreign suppliers. Quick, Schenk, Schmidt, and Towara (2018) found that audit committee meeting frequency and the size of the supervisory board are associated positively with the appointment of a Big N audit firm in Germany. Lin and Liu (2009) (Cheng & Leung, 2012;Lai et al, 2017); and linking corporate boards and audit committees to the auditor appointment directly will certainly enrich our understanding of the incentives and motivations of auditor choice.…”

Section: Auditor Choice In Business Groupsmentioning

confidence: 94%

“…In the non‐US setting, Ashbaugh and Warfield () found that German companies are more likely to hire dominant auditors when companies contract with creditor stakeholders, dispersed shareholders, and foreign suppliers. Quick, Schenk, Schmidt, and Towara () found that audit committee meeting frequency and the size of the supervisory board are associated positively with the appointment of a Big N audit firm in Germany. Lin and Liu () found that firms with higher ownership concentration or smaller sized supervisory board, or firms in which the CEO and board of director's chairman are the same people, are less likely to hire a high‐quality auditor in China.…”

Section: Determinants Of Auditor Choicementioning

confidence: 99%

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Determinants of auditor choice: Review of the empirical literature

Habib

Bhuiyan

et al. 2019

Int J Auditing

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We synthesize the empirical archival literature on the determinants of auditor choice in an international setting, critique the findings, and offer suggestions for future research. We categorize the determinants into (i) firm‐level ownership variables, (ii) nonownership corporate governance determinants, (iii) economic determinants driven by the risk of information asymmetry, and (iv) country‐level institutional determinants, including legal protection of investors, political connections, and national culture. Our comprehensive review not only enriches the academic literature, but also provides material of considerable interest to investors, practitioners (auditors), and regulators.

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Section: Auditor Choice In Business Groupsmentioning

confidence: 94%

Section: Determinants Of Auditor Choicementioning

confidence: 99%

Determinants of auditor choice: Review of the empirical literature

Habib

Bhuiyan

et al. 2019

Int J Auditing

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“…Their results, however, could not report any significant relation between board size and auditor choice. Similarly, Quick et al (2018) examined the same issue in the German market and found evidence of a positive relation between board size and the selection of a Big 4 audit firm. It appears, therefore, that board size may be influential in the selection of the audit firm type.…”

Section: Board Sizementioning

confidence: 98%

“…As indicated, much of the auditor choice research has been concentrated on audit markets of Anglo-Saxon and developed countries' markets (e.g., Beasley and Petroni, 2001;Abbot et al 2003;Ashbaugh and Warfield, 2003;Srinidhi et al 2014;Quick et al 2018), with only very limited research performed in other markets. Moreover, although a few empirical studies were conducted to investigate relation between CG and auditor choice in some developing markets (e.g., Lin and Liu, 2009;Husnin et al 2016), there has been very limited research examining auditor choice in the Middle East region.…”

Section: Introductionmentioning

confidence: 99%

Corporate Governance and Auditor Choice in Kuwait

Al-Hajri¹

2018

SBE

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Although auditor choice has been studied extensively in the audit literature, research examining this issue in developing markets has been scarce thus far. The objective of this study is to investigate the impact of corporate governance (CG) on external auditor choice in the context of the small Kuwaiti emerging market. Specifically, the present study uses both a survey and hand-collected 2012 fiscalyear data pertinent to 53 Kuwaiti listed companies to examine whether firm's auditor choice is influenced by company's board size, board independence, directors' shareholdings, Audit Committee (AC) size, and/or AC independence. Using a logistic regression model, the study's results reveal evidence of a meaningful relation between auditor choice and AC size, company's leverage, and company's belonging to the finance sector. These findings could be useful to market regulators and corporate executives, especially in Kuwait, in improving CG practices within corporations. The research findings should also be of value to international researchers interested in carrying out related research.

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“…They are categorized into developed, developing economies as well as studies conducted within the Nigerian context. Quick, et. al.…”

Section: Empirical Reviewmentioning

confidence: 99%

External audit quality and clients' corporate governance mechanisms in Nigeria: Any nexus?

Soyemi

Afolabi

Obigbemi

2021

jrems

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This study examined the influence of an entity's corporate governance practices on independent external auditor quality, proxied with auditor industry specialization, in Nigeria. The explanatory research design was adopted. Data were sourced from annual reports and accounts of thirty-five (35) quoted non-financial firms for 11 years from 2008 to 2018. After that, panel regression analyses were employed as the estimating technique for the model specified. The empirical results revealed that independent external audit quality is positively influenced by the firm's size but negatively influenced by board Independence and the proportion of female directors on board. Overall, aggregate explanatory variables adopted in this study accounted for 50% changes in external audit quality. Though these findings largely negate previous ones, they contribute to the extant literature and provide further directions for a future attempt at researching within emerging territories.

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The impact of corporate governance on auditor choice: evidence from Germany

Cited by 36 publications

References 98 publications

Determinants of auditor choice: Review of the empirical literature

Determinants of auditor choice: Review of the empirical literature

Corporate Governance and Auditor Choice in Kuwait

External audit quality and clients' corporate governance mechanisms in Nigeria: Any nexus?

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