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Applied Financial Economics Volume 18, 2008 - Issue 9
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Original Articles

Does leverage influence auditor choice? A cross-country analysis

Géraldine Broye Université Robert Schuman, CESAG, 61 avenue de la Forêt-Noire, 67000 Strasbourg, France
&
Laurent Weill Université Robert Schuman, LARGE, 47 avenue de la Forêt-Noire, 67000 Strasbourg, FranceCorrespondence[email protected]
Pages 715-731 | Published online: 28 Apr 2008

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Ishfaq Gulzar & S.M. Imamul Haque. (2022) Determining the key factors of corporate leverage in Indian manufacturing firms using dynamic modelling. Cogent Business & Management 9:1.
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Ann Vanstraelen & Caren Schelleman. (2017) Auditing private companies: what do we know?. Accounting and Business Research 47:5, pages 565-584.
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Maarten Corten, Tensie Steijvers & Nadine Lybaert. (2015) The demand for auditor services in wholly family-owned private firms: the moderating role of generation. Accounting and Business Research 45:1, pages 1-26.
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Articles from other publishers (30)

Charilaos Mertzanis, Hazem Marashdeh & Asma Houcine. (2023) Do financing constraints affect the financial integrity of firms?. International Review of Economics & Finance.
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Merve Acar & Utku Şendurur. (2023) What affects auditor choice in emerging markets? New evidence on the role of cultural distance. Managerial Auditing Journal 38:7, pages 1082-1111.
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Caner ATIŞ & Emrah YILDIZ. (2023) ŞEFFAFLIK RAPORLARINDA YER ALAN DENETİM KALİTESİ İNCELEME UNSURLARININ DENETİM KALİTESİ GÖSTERGESİ OLARAK KULLANIMITHE USE OF AUDIT QUALITY CONTROLS INCLUDED IN TRANSPARENCY REPORTS AS AN AUDIT QUALITY INDICATOR. Muhasebe ve Denetime Bakış 23:69, pages 253-276.
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Hau Nguyen Van, Hai Phan Thanh & Giang Ha Hai. (2023) Determinants of external auditor selection and firm performance from a commercial bank manager’s perspective: Evidence from Vietnam. Banks and Bank Systems 18:1, pages 53-67.
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Tesfaye T. Lemma, Mohammad Muttakin & Dessalegn Mihret. (2022) Environmental, social, and governance performance, national cultural values and corporate financing strategy. Journal of Cleaner Production 373, pages 133821.
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Parisa Saadat Behbahaninia. (2022) Agency costs and auditor choice: moderating role of board’s expertise and internal control. Journal of Financial Reporting and Accounting.
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Phung Anh Thu & Thai Hong Thuy Khanh. (2021) Determinants of Auditor Choice in Non-Financial Listed Firms on the Vietnamese Stock Market. International Journal of Asian Business and Information Management 13:2, pages 1-17.
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Brigitte Eierle, Sven Hartlieb, David C. Hay, Lasse Niemi & Hannu Ojala. (2021) Importance of country factors for global differences in audit pricing: New empirical evidence. International Journal of Auditing 25:2, pages 303-331.
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Li‐Ying Huang, Gene C. Lai, Erin Lu & Michael McNamara. (2020) Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry. Risk Management and Insurance Review 23:2, pages 151-182.
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Iman Harymawan. (2020) Military reform, militarily-connected firms and auditor choice. Managerial Auditing Journal 35:6, pages 705-729.
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Kofi Mintah Oware & Thathaiah Mallikarjunappa. (2019) Corporate social responsibility investment, third-party assurance and firm performance in India. South Asian Journal of Business Studies 8:3, pages 303-324.
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Georgia Boskou, Efstathios Kirkos & Charalambos Spathis. (2019) Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal 34:8, pages 924-950.
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Ahsan Habib, Julia Wu, Md. Borhan Uddin Bhuiyan & Xuan (Sean) Sun. (2019) Determinants of auditor choice: Review of the empirical literature. International Journal of Auditing 23:2, pages 308-335.
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Reiner Quick, Niklas Schenk, Florian Schmidt & Thilo Towara. (2017) The impact of corporate governance on auditor choice: evidence from Germany. Journal of Management and Governance 22:2, pages 251-283.
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Mohammad Jizi & Rabih Nehme. (2018) Board monitoring and audit fees: the moderating role of CEO/chair dual roles. Managerial Auditing Journal 33:2, pages 217-243.
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Ahmed Al-Hadi, Ahsan Habib, Khamis Al-Yahyaee & Baban Eulaiwi. (2017) Joint audit, political connections and cost of debt capital. International Journal of Auditing 21:3, pages 249-270.
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Giuseppe Iuliano & Gaetano Matonti. (2017) Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms. ESPERIENZE D'IMPRESA:2, pages 5-43.
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José Luis Esparza-Aguilar, Domingo García-Pérez-de-Lema & Antonio Duréndez. (2015) The effect of accounting information systems on the performance of Mexican micro, small and medium-sized family firms. Tourism Economics 22:5, pages 1104-1120.
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Gaetano Matonti, Jon Tucker & Aurelio Tommasetti. (2016) Auditor choice in Italian non-listed firms. Managerial Auditing Journal 31:4/5, pages 458-491.
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Salim Darmadi. (2016) Ownership concentration, family control, and auditor choice. Asian Review of Accounting 24:1, pages 19-42.
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Leif Atle Beisland, Roy Mersland & R. Øystein Strøm. (2015) Audit Quality and Corporate Governance: Evidence from the Microfinance Industry. International Journal of Auditing 19:3, pages 218-237.
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Antonio luis duréndez gómez-guillamón & Mariluz maté sanchez-val. (2012) The geographical factor in the determination of audit quality. Revista de Contabilidad 15:2, pages 287-310.
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Sophie Marmousez. (2012) Étude d'une exception française : les déterminants du choix de la composition du collège de commissaires aux comptes. Comptabilité Contrôle Audit Tome 18:1, pages 121-151.
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Mervi Niskanen, Jukka Karjalainen & Jyrki Niskanen. (2011) Demand for Audit Quality in Private Firms: Evidence on Ownership Effects. International Journal of Auditing 15:1, pages 43-65.
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Efstathios Kirkos, Charalambos Spathis & Yannis Manolopoulos. (2009) Audit‐firm group appointment: an artificial intelligence approach. Intelligent Systems in Accounting, Finance and Management 17:1, pages 1-17.
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Mai Dao, Benjamin W. Hoffman, Trung Pham & Justyna Skomra. (2022) Auditor Selection and Investment Risk. SSRN Electronic Journal.
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Benjamin W. Hoffman, Trung Pham & Mai Dao. (2017) Auditor Selection and Investment Risk. SSRN Electronic Journal.
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Ann Vanstraelen & Caren Schelleman. (2017) Auditing Private Companies: What Do We Know?. SSRN Electronic Journal.
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Leif Atle Beisland, Roy Mersland & R. Øystein Strøm. (2012) Audit Quality and Corporate Governance: Evidence from the Microfinance Industry. SSRN Electronic Journal.
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Salim Darmadi. (2012) Ownership Concentration, Family Control, and Auditor Choice: Evidence from an Emerging Market. SSRN Electronic Journal.
Crossref

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