The impact of ethics, corporate governance, and culture on auditor choice: Evidence from the ASEAN countries of the Philippines, Vietnam, Thailand, and Indonesia

• Main Authors: Malaya, Joan Frances I., Pineda, Mireya Aranxa T., San Gabriel, Gleah Angela V., Sta. Ana, Kimberly A.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Auditors > Selection and appointment > Southeast Asia; Auditors > Professional ethics > Southeast Asia
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/5996
• Institution: De La Salle University

This thesis studies whether corporate ethics, corporate governance, and culture (measured by a secrecy score) have an effect on a company's auditor choice. Evidence was gathered from the ASEAN countries of the Philippines, Vietnam, Thailand, and Indonesia. Based on a sample of 1,535 firm year o...