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Auditor Concentration And The Impact Of Interlocking Directorates

Author

Listed:
  • DAVISON, AG
  • STENING, BW
  • WAI, WT

Abstract

No abstract is available for this item.

Suggested Citation

  • Davison, Ag & Stening, Bw & Wai, Wt, 1984. "Auditor Concentration And The Impact Of Interlocking Directorates," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 313-317.
    • Handle: RePEc:bla:joares:v:22:y:1984:i:1:p:313-317
    DOI: http://hdl.handle.net/10.2307/2490712
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    Citations

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    Cited by:

    1. Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016. "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 195-215, February.
    2. Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan, 2017. "Do board interlocks motivate voluntary disclosure? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 441-466, February.
    3. Julia Yonghua Wu & Ronán Feehily & Beverley Rae Lord, 2022. "The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors," Australian Accounting Review, CPA Australia, vol. 32(1), pages 63-76, March.
    4. Baydoun, Nabil, 1999. "Research note: the impact of personal connection on auditor concentration," The International Journal of Accounting, Elsevier, vol. 34(2), pages 283-289, June.
    5. Branson, Joel & Breesch, Diane, 2004. "Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study," The International Journal of Accounting, Elsevier, vol. 39(3), pages 307-326.
    6. Seraj Hamed Bahrawe & Harashid Haron & Ali Nawari Bin Hasan, 2016. "Corporate Governance and Auditor Independence in Saudi Arabia: Literature Review and Proposed Conceptual Framework," International Business Research, Canadian Center of Science and Education, vol. 9(11), pages 1-15, November.
    7. Evandro de Nez & Paulo Roberto da Cunha, 2018. "Influence of board interlocking in the selection of the audit firm on the mandatory caster," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 5-6, Junio.
    8. Atanasko Atanasovski, 2012. "Impact of Cross-listed Directorship on Appointment and Independence of Auditors: Evidence from Republic of Macedonia," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 76-82, August.

    More about this item

    Keywords

    Auditing; Auditor concentration; Interlocking directorates; Auditor choice;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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