CEO Turnover and Audit Pricing | PERPUSTAKAAN UNIVERSITAS KATOLIK PARAHYANGAN

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CEO Turnover and Audit Pricing

Hua-Wei, Huang - Nama Orang; Yi-Hung, Lin - Nama Orang; Yan, Yun-Chia Anderson - Nama Orang; Parker, Robert J. - Nama Orang;

This study examines the relationship between CEO turnover in client companies and the fees charged by their audit firms. We propose that forced CEO turnover (such as dismissals) pose higher business and audit risks for the audit firm than voluntary turnover (such as retirements); further, greater risk leads to higher audit prices. We develop a regression model of audit fees that includes, as predictor variables, type of CEO turnover and control variables identified in prior studies (e.g., ROA, total assets, and corporate governance). Results reveal that companies with forced CEO turnover have significantly higher audit fees than companies with either voluntary turnover or no turnover. Further, we find no difference in audit fees between firms with voluntary turnover and firms without turnover.

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Barcode		Tipe Koleksi	Nomor Panggil	Lokasi	Status
art91543	null	Artikel		Gdg9-Lt3	Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri: ACCOUNTING HORIZONS; Vol.28 No.2 June 2014
No. Panggil: -
Penerbit: : .,
Deskripsi Fisik: p. 297-312
Bahasa: English
ISBN/ISSN: -
Klasifikasi: -
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: AUDIT FEES
CEO TURNOVER
AUDIT RISK
Info Detail Spesifik: https://doi.org/10.2308/acch-50706
Pernyataan Tanggungjawab: Hua-Wei Huang, Robert J. Parker, Yun-Chia Anderson Yan, Yi-Hung Lin

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