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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/22954

Title: The influence of the CEO’s perception towards auditing on audit quality and audit quantity demand
Authors: Corten, Maarten
Steijvers, Tensie
Lybaert, Nadine
Issue Date: 2016
Citation: The 6th Workshop on Audit Quality, Florence, Italy, 30/9/2016 - 1/10/2016
Abstract: In this study, we integrate the upper echelons theory in the audit demand literature, which in contrast to agency theory does not assume rational behavior. More specifically, we examine whether the CEO's perception towards auditing should also be considered as a driver for both audit quality (whether the firm hires a Big 4 auditor or not) and audit quantity demand (the amount of audit effort that has to be performed). In line with the marketing literature, we examined this CEO's perception in a multidimensional way and indeed found significant audit demand effects for several of its dimensions. These results contribute to the current understanding we have about what determines audit demand and the government could therefore take this into account when revising the current regulations regarding the audit market. Auditors could also try to ‘manage’ the perceptions towards auditing in order to create value for both themselves and their clients.
URI: http://hdl.handle.net/1942/22954
Category: C2
Type: Conference Material
Appears in Collections: Research publications

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