The downside of the network ties between CEO/CFOs and auditors through external directorships: Evidence from auditor selection and subsequent audit quality

The downside of the network ties between CEO/CFOs and auditors through external directorships: Evidence from auditor selection and subsequent audit quality

This study examines whether the professional ties of Chief Executive Officers/Chief Financial Officers (CEO/CFOs) to auditors through external directorships affect auditor selection and subsequent audit quality. Professional ties to auditors arise when the CEO/CFO of a firm (referred to as the home...

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Bibliographic Details
Main Authors: YU, Jaeyoon, KWAK, Byungjin, PARK, Myung Seok, ZANG, Yoonseok
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2016
Subjects:
CEO/CFO outside directorship
auditor selection
audit quality
auditor independence
Accounting
Business Law, Public Responsibility, and Ethics
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1690
https://ink.library.smu.edu.sg/context/soa_research/article/2717/viewcontent/CEO_CFO_Auditor_Selection_2017.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1690
https://ink.library.smu.edu.sg/context/soa_research/article/2717/viewcontent/CEO_CFO_Auditor_Selection_2017.pdf

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