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http://hdl.handle.net/1942/25769
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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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Size | Format |
 | Published version - Version in Press | 247.43 kB | Adobe PDF |  | Peer-reviewed author version | 765.77 kB | Adobe PDF |
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