Corporate Governance, Investor Protection, and Auditor Choice in Emerging Markets

• Main Authors: Hossain, Mahmud, LIM, Chee Yeow, TAN, Patricia Mui Siang
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2010
• Subjects: Auditor choice; corporate governance; emerging markets; legal environment; investor protection; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/643; https://ink.library.smu.edu.sg/context/soa_research/article/1642/viewcontent/CorporateGovernance_LegalEnvironment_AuditorChoice_2010.pdf
• Institution: Singapore Management University

In this study, we examine the effect of firm-level governance on the firm's choice of an external auditor. Further, we test how the relation between corporate governance and auditor choice may be affected by the strength of legal environment. The results show that firm-level governance scores a...