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Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.3/239662
- Title
- Auditor selection: what influences decisions by listed companies?
- Author(s)
- Houghton, Keith A.; Jubb, Christine A.
- Abstract
- Major business failures, including Enron and World Com in the United States and Harris Scarfe and HIH in Australia, and related alleged audit failures, have put the choice of auditor on the agenda. The choice of the 'right' auditor has economic consequences for an auditee and implications for corporate governance. This paper discusses factors important to explaining auditor choice, including institutional factors (pertaining to the auditee and auditor) and newer emerging criteria as well as networking between directors and auditors. The paper discusses the relevant research and the policy implications for good corporate governance of auditor choice in publicly listed companies.
- Publication type
- Journal article
- Source
- Australian Accounting Review, Vol. 13, no. 31 (Nov 2003), pp. 67-72
- Publication year
- 2003
- FOR Code(s)
- 1501 Accounting, Auditing and Accountability
- Keyword(s)
- Auditor choice; Auditors; Corporate governance
- Publisher
- Blackwell
- ISSN
- 1835-2561
- Publisher URL
- http://dx.doi.org/10.1111/j.1835-2561.2001.tb00173.x
- Copyright
- Copyright © 2003 CPA Australia.
- Peer reviewed
