首页    期刊浏览 2024年11月23日 星期六
登录注册

文章基本信息

  • 标题:The Association between Internal Control Situations and Specialist Auditor Choices
  • 本地全文:下载
  • 作者:Ya-Fang Wang ; Yu-Ting Huang
  • 期刊名称:International Business Research
  • 印刷版ISSN:1913-9004
  • 电子版ISSN:1913-9012
  • 出版年度:2013
  • 卷号:6
  • 期号:6
  • 页码:75
  • DOI:10.5539/ibr.v6n6p75
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    This investigation sought to uncover empirical results of the influence of internal control quality on the probability of auditor turnover. Our findings show that the probability of auditor termination significantly increases for companies with material deficiencies in their internal control system. We also discovered that such companies are less likely to hire auditors specializing in a particular industry. Finally, our results demonstrate that companies with material deficiencies in their internal control system are more likely to pay higher audit fees when hiring specialist auditors in order to restore their internal control system.

国家哲学社会科学文献中心版权所有