The impact of CEO/CFO outside directorships on auditor selection and audit quality

The impact of CEO/CFO outside directorships on auditor selection and audit quality

We examine whether outside directorships of chief executive officer/chief financial officer (CEO/CFO) and resulting network ties to auditors affect auditor selection decisions and subsequent audit quality. The network ties arise when the CEO/CFO of a firm (home firm) serves as an outside director of...

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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 2021
Subjects:
CEO/CFO outside directorship
Auditor selection
Audit quality
Auditor independence
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1882
https://ink.library.smu.edu.sg/context/soa_research/article/2906/viewcontent/Impact_CEO_CFO_outside_directorship_sv.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1882
https://ink.library.smu.edu.sg/context/soa_research/article/2906/viewcontent/Impact_CEO_CFO_outside_directorship_sv.pdf

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