Auditor selection : what influences decisions by listed companies?

Houghton, Keith A. and Jubb, Christine 2001, Auditor selection : what influences decisions by listed companies?, Australian accounting review, vol. 11, no. 23, pp. 67-72.

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Title Auditor selection : what influences decisions by listed companies?
Author(s) Houghton, Keith A.
Jubb, Christine
Journal name Australian accounting review
Volume number 11
Issue number 23
Start page 67
End page 72
Publisher Blackwell Publishing
Place of publication Melbourne, Vic.
Publication date 2001-03
ISSN 1035-6908
1835-2561
Keyword(s) corporate governance
auditors
accountability
Summary Major business failures, including Enron and WorldCom 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. Factors important to explaining auditor choice are discussed, including institutional factors (pertaining to the auditee and auditor) and newer emerging criteria as well as networking between directors and auditors. Relevant research and the policy implications for good corporate governance of auditor choice in publicly listed companies are explored.
Language eng
Field of Research 150102 Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2009,CPA Australia
Persistent URL http://hdl.handle.net/10536/DRO/DU:30006614

Document type: Journal Article
Collection: Deakin Graduate School of Business
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