The impact of labour unions on external auditor selection and audit scope: evidence from the Korean market
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DOI: 10.1080/00036846.2017.1296546
Abstract: ABSTRACT We examine whether labour unions influence external auditor selection and audit scope. As a major user group of financial information, labour unions likely demand financial information of high quality and thus high-quality audits. As… read more here.
Keywords: quality; auditor selection; external auditor; selection audit ... See more keywords
Confucian culture and the choice of high-quality auditors
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DOI: 10.1108/maj-04-2024-4293
Abstract: Purpose The purpose of this study is to investigate how Confucian culture influences the selection of higher-quality auditor selection in Chinese listed companies. Design/methodology/approach Using data from Chinese listed companies from 2003 to 2020, this… read more here.
Keywords: quality; high quality; confucian culture; auditor selection ... See more keywords