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

• المؤلفون الرئيسيون: YU, Jaeyoon, KWAK, Byungjin, PARK, Myung Seok, ZANG, Yoonseok
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2021
• الموضوعات: CEO/CFO outside directorship; Auditor selection; Audit quality; Auditor independence; Accounting; Corporate Finance
• الوصول للمادة أونلاين: 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

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...