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Presentation
Board ethics and auditor choice - International evidence
2010 AFAANZ conference
  • Muhammad Houqe, Victoria University of Wellington
  • Tony van Zijl, Victoria University of Wellington
  • Keitha Dunstan, Bond University
  • Wares Karim, Saint Mary's College
Date of this Version
7-4-2010
Document Type
Conference Paper
Publication Details

Published Version.

Houqe, M., van Zijl, T., Dunstan, K. & Karim, W. (2010). Board ethics and auditor choice - International evidence. Paper presented at the 2010 AFAANZ conference, Christchurch, New Zealand.

Access the conference website.

2010 HERDC submission. FoR Code: 150100

© Copyright AFAANZ, 2010

Abstract
This study examines whether firms' auditor choice relates to Board ethics for forty-six countries around the globe. Using a large sample of firms (132,853 firm year observations) and controlling for a number of firm- and couutry-level factors, we find that firms in countries where "high board ethical values" prevail are more likely to hire a Big 4 auditor. We also document that the relation between board ethical values and auditor choice is mitigated by the firm's board size. These results establish an indirect link between board ethics and financial reporting quality through the firm's choice of auditor.
Citation Information
Muhammad Houqe, Tony van Zijl, Keitha Dunstan and Wares Karim. "Board ethics and auditor choice - International evidence" 2010 AFAANZ conference (2010)
Available at: http://works.bepress.com/keitha_dunstan/2/