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The influence of the CEO's value perception towards auditing on audit demand in private firms

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  • Maarten Corten
  • Tensie Steijvers
  • Nadine Lybaert

Abstract

Audit demand is generally considered to be a direct reflection of the level of agency conflicts. This study examines the CEO's value perception towards auditing as additional driver for both auditor reputation demand (appointing a Big 4 auditor or not) and audit effort demand in private firms. Examining the CEO's value perception in a multidimensional way, the regression results indicate that the CEO's functional value perception towards auditing positively affects the demand for audit effort, while the CEO's social value perception towards auditing negatively affects the demand for audit effort but positively affects the demand for auditor reputation.

Suggested Citation

  • Maarten Corten & Tensie Steijvers & Nadine Lybaert, 2019. "The influence of the CEO's value perception towards auditing on audit demand in private firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2307-2343, December.
    • Handle: RePEc:bla:acctfi:v:59:y:2019:i:4:p:2307-2343
    DOI: 10.1111/acfi.12304
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    Cited by:

    1. Maarten Corten & Tensie Steijvers & Nadine Lybaert & Céline Coeckelbergs, 2021. "The Influence of the CEO on Auditor Choice in Private Firms: An Interplay of Willingness and Ability," Sustainability, MDPI, vol. 13(12), pages 1-19, June.
    2. Gong, Min & Wang, Yanan & Yang, Xiandong, 2021. "Do independent directors restrain controlling shareholders’ tunneling? Evidence from a natural experiment in China," Economic Modelling, Elsevier, vol. 94(C), pages 548-559.

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