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Title
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The influence of the CEO's value perception towards auditing on audit demand in private firms
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Author
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Abstract
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| 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. |
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Language
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English
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Source (journal)
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Accounting and finance / Accounting Association of Australia and New Zealand. - Melbourne
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Publication
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Melbourne
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2019
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ISSN
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0810-5391
[print]
1467-629X
[online]
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DOI
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10.1111/ACFI.12304
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Volume/pages
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59
:4
(2019)
, p. 2307-2343
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ISI
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000583349900004
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Full text (Publisher's DOI)
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Full text (open access)
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Full text (publisher's version - intranet only)
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