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Auditor selection : what influences decisions by listed companies?

journal contribution
posted on 2001-03-01, 00:00 authored by K Houghton, Christine Jubb
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.

History

Journal

Australian accounting review

Volume

11

Issue

23

Pagination

67 - 72

Publisher

Blackwell Publishing

Location

Melbourne, Vic.

ISSN

1035-6908

eISSN

1835-2561

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

Copyright notice

2009,CPA Australia

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