Publication
Title
The influence of the CEO's value perception towards auditing on audit demand in private firms
Author
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.
Language
English
Source (journal)
Accounting and finance / Accounting Association of Australia and New Zealand. - Melbourne
Accounting and finance / Accounting Association of Australia and New Zealand. - Melbourne
Publication
Melbourne : 2019
ISSN
0810-5391 [print]
1467-629X [online]
Volume/pages
59 :4 (2019) , p. 2307-2343
ISI
000583349900004
Full text (Publisher's DOI)
Full text (open access)
Full text (publisher's version - intranet only)
UAntwerpen
Faculty/Department
Research group
Publication type
Subject
Affiliation
Publications with a UAntwerp address
External links
Web of Science
Record
Identification
Creation 02.05.2018
Last edited 27.09.2021
To cite this reference