Demand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit

被引：16

作者：

Ben-Hassoun, Amira ^{[1
]}

Aloui, Chaker ^{[2
]}

Ben-Nasr, Hamdi ^{[3
]}

机构：

[1] Econ Sci & Management Tunis, Tunis, Tunisia

[2] King Saud Univ, Coll Business Adm, Riyadh, Saudi Arabia

[3] Qatar Univ, Coll Business & Econ, Doha, Qatar

来源：

RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE | 2018年 / 45卷

关键词：

Auditor choice; Privatization; Internal governance mechanisms; MENA region; STATE OWNERSHIP; PERFORMANCE; DIRECTORS; BOARD; FEES; DETERMINANTS; ASSOCIATION; ENVIRONMENT; MANAGEMENT; MARKETS;

D O I：

10.1016/j.ribaf.2017.07.167

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper examines whether post-privatization internal governance mechanisms act in a complementary or substitutable fashion in determining auditor choice of newly privatized firms in the Middle East and North Africa region. We find that foreign ownership and board size are positively related to appointing a BigN auditor, while government ownership, board independence and CEO duality show a negative correlation. Moreover, we find that the effectiveness of the board of directors acts as a substitute to the effectiveness of ownership structure in choosing a BigN auditor. Our results suggest that better governance provide a better financial reporting quality of privatized firms.

引用

页码：334 / 348

页数：15

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