Culture and auditor choice: A test of the secrecy hypothesis
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Hope, Ole-Kristian | - |
dc.contributor.author | Kang, Tony | - |
dc.contributor.author | Thomas, Wayne | - |
dc.contributor.author | Yoo, Yong Keun | - |
dc.date.accessioned | 2021-09-09T04:38:09Z | - |
dc.date.available | 2021-09-09T04:38:09Z | - |
dc.date.created | 2021-06-10 | - |
dc.date.issued | 2008-09 | - |
dc.identifier.issn | 0278-4254 | - |
dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/122772 | - |
dc.description.abstract | The purpose of this study is to investigate whether firms' auditor choice relates to national culture. We construct a novel measure of secretiveness based on Hofstede [Hofstede, G., 1980. Culture's Consequences: International Differences in Work Related Values. Sage Publications, Beverly Hills, CA) cultural factors. Using a very large sample of firms from 37 countries and controlling for a number of firm- and country-level factors, we find that firms in "more secretive" countries are less likely to hire a Big 4 auditor. We also document that the relation between secrecy dimension of national culture and auditor choice is mitigated by the firms' degree of internationalization. These results establish a link between national culture and financial reporting quality through the firm's choice of auditor. (c) 2008 Elsevier Inc. All rights reserved. | - |
dc.language | English | - |
dc.language.iso | en | - |
dc.publisher | ELSEVIER SCIENCE INC | - |
dc.subject | CONSISTENT COVARIANCE-MATRIX | - |
dc.subject | LITIGATION RISK | - |
dc.subject | AGENCY COSTS | - |
dc.subject | QUALITY | - |
dc.subject | FINANCE | - |
dc.subject | IMPACT | - |
dc.subject | HETEROSKEDASTICITY | - |
dc.subject | ISSUES | - |
dc.subject | MATTER | - |
dc.title | Culture and auditor choice: A test of the secrecy hypothesis | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | Yoo, Yong Keun | - |
dc.identifier.doi | 10.1016/j.jaccpubpol.2008.07.003 | - |
dc.identifier.scopusid | 2-s2.0-50949110846 | - |
dc.identifier.wosid | 000261771700001 | - |
dc.identifier.bibliographicCitation | JOURNAL OF ACCOUNTING AND PUBLIC POLICY, v.27, no.5, pp.357 - 373 | - |
dc.relation.isPartOf | JOURNAL OF ACCOUNTING AND PUBLIC POLICY | - |
dc.citation.title | JOURNAL OF ACCOUNTING AND PUBLIC POLICY | - |
dc.citation.volume | 27 | - |
dc.citation.number | 5 | - |
dc.citation.startPage | 357 | - |
dc.citation.endPage | 373 | - |
dc.type.rims | ART | - |
dc.type.docType | Article | - |
dc.description.journalClass | 1 | - |
dc.description.journalRegisteredClass | scie | - |
dc.description.journalRegisteredClass | scopus | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.relation.journalResearchArea | Public Administration | - |
dc.relation.journalWebOfScienceCategory | Business, Finance | - |
dc.relation.journalWebOfScienceCategory | Public Administration | - |
dc.subject.keywordPlus | CONSISTENT COVARIANCE-MATRIX | - |
dc.subject.keywordPlus | LITIGATION RISK | - |
dc.subject.keywordPlus | AGENCY COSTS | - |
dc.subject.keywordPlus | QUALITY | - |
dc.subject.keywordPlus | FINANCE | - |
dc.subject.keywordPlus | IMPACT | - |
dc.subject.keywordPlus | HETEROSKEDASTICITY | - |
dc.subject.keywordPlus | ISSUES | - |
dc.subject.keywordPlus | MATTER | - |
dc.subject.keywordAuthor | Culture | - |
dc.subject.keywordAuthor | Secrecy | - |
dc.subject.keywordAuthor | Auditor quality | - |
dc.subject.keywordAuthor | International | - |
Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.
(02841) 서울특별시 성북구 안암로 14502-3290-1114
COPYRIGHT © 2021 Korea University. All Rights Reserved.
Certain data included herein are derived from the © Web of Science of Clarivate Analytics. All rights reserved.
You may not copy or re-distribute this material in whole or in part without the prior written consent of Clarivate Analytics.