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dc.contributor.authorHouqe, MN
dc.contributor.authorMonem, RM
dc.contributor.authorvan Zijl, T
dc.date.accessioned2018-10-11T05:11:45Z
dc.date.available2018-10-11T05:11:45Z
dc.date.issued2012
dc.date.modified2012-12-21T02:27:57Z
dc.identifier.issn0882-6110
dc.identifier.doi10.1016/j.adiac.2012.09.013
dc.identifier.urihttp://hdl.handle.net/10072/48764
dc.description.abstractWe examine the association between country-level government quality and firms' choice of external auditors. Using a cross-sectional sample of 142,193 firm-year observations from 46 countries over 1998-2007, we show that the government quality of a country has a significant positive effect on the likelihood of choosing Big 4 auditors by firms in that country. We also show that firms in countries with strong governments that have adopted IFRS are more likely to choose Big 4 than non-Big 4 auditors. To our knowledge, this is the first study of its kind to provide direct evidence on the role of government quality in firms' choice of external auditors. Choice of a Big 4 auditor may be regarded as a proxy for the demand for high quality financial reporting, and thus the results provide insights for policy makers on the importance of government quality toward improving financial reporting quality in a country.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherElsevier
dc.publisher.placeUnited States
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom307
dc.relation.ispartofpageto316
dc.relation.ispartofissue2
dc.relation.ispartofjournalAdvances in Accounting
dc.relation.ispartofvolume28
dc.rights.retentionY
dc.subject.fieldofresearchInternational Accounting
dc.subject.fieldofresearchAuditing and Accountability
dc.subject.fieldofresearchFinancial Accounting
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode150104
dc.subject.fieldofresearchcode150102
dc.subject.fieldofresearchcode150103
dc.subject.fieldofresearchcode1501
dc.titleGovernment quality, auditor choice and adoption of IFRS: A cross country analysis
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dcterms.licensehttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.description.versionAccepted Manuscript (AM)
gro.rights.copyright© 2012 Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International Licence (http://creativecommons.org/licenses/by-nc-nd/4.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, providing that the work is properly cited.
gro.date.issued2012
gro.hasfulltextFull Text
gro.griffith.authorMonem, Reza


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