The effect of diversification on auditor selection in business groups: A case from Taiwan

被引：3

作者：

Chang, Wen-Ching ^{[1
]}

Lin, Huey-Yeh ^{[2
]}

Koo, Meihua ^{[3
]}

机构：

[1] Natl Changhua Univ Educ, Dept Accounting, 2 Shi Da Rd, Changhua 500, Taiwan

[2] Natl Formosa Univ, Dept Finance, 64 Wunhua Rd, Huwei Township 632, Yunlin, Taiwan

[3] Calif State Polytech Univ Pomona, Coll Business Adm, Accounting Dept, 3801 West Temple Ave, Pomona, CA 91768 USA

来源：

INTERNATIONAL REVIEW OF ECONOMICS & FINANCE | 2017年 / 49卷

关键词：

Auditor selection; Industry specialist; Business group; Related diversification; Unrelated diversification; CORPORATE GOVERNANCE; GROUP AFFILIATION; EMERGING MARKETS; INDUSTRY SPECIALIZATION; OWNERSHIP STRUCTURE; FIRM PERFORMANCE; ENTROPY MEASURE; QUALITY; KOREA; EXPROPRIATION;

D O I：

10.1016/j.iref.2017.03.003

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines effects of group diversification on the number of industry-specialist auditor selections in business groups. Using 2003-2010 Taiwanese business groups as the sample, our results show that unrelated diversification is significantly positively associated with the number of industry-specialist auditor selections in business groups, including audit firms and audit partners. Related diversification is significantly negatively associated with the number of industry-specialist audit partner selections in business groups. Overall, group member firms select different industry-specialist audit firms because of industry diversity and the same industry-specialist audit partners because of industry similarity.

引用

页码：422 / 436

页数：15

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