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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/25769

Title: The influence of the CEO's value perception towards auditing on audit demand in private firms
Authors: Corten, Maarten
Steijvers, Tensie
Lybaert, Nadine
Issue Date: 2017
Citation: Accounting and Finance,, p. 1-37
Status: Early View
Abstract: Audit demand is generally considered to be a direct reflection of the level of agency conflicts. This study examines the CEO’s value perception towards auditing as additional driver for both auditor reputation demand (appointing a Big 4 auditor or not) and audit effort demand in private firms. Examining the CEO’s value perception in a multidimensional way, the regression results indicate that the CEO’s functional value perception towards auditing positively affects the demand for audit effort, while the CEO’s social value perception towards auditing negatively affects the demand for audit effort but positively affects the demand for auditor reputation.
URI: http://hdl.handle.net/1942/25769
DOI: 10.1111/acfi.12304
ISSN: 0810-5391
Category: A1
Type: Journal Contribution
Appears in Collections: Research publications

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