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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/135136

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/135136

Title:	Auditor Choice under Client Information Uncertainty
Authors:	周玲臺 Chou, Ling-Tai Lynette
Contributors:	會計系
Keywords:	auditor choice;information uncertainty;auditor expertise
Date:	2016-01
Issue Date:	2021-05-26 10:29:56 (UTC+8)
Abstract:	This paper examines the auditors chosen by companies whose financial statements with information uncertainty and infers that these companies may choose specialist auditors to signal the credibility of the financial statements and improve market perception. We develop comprehensive measurements of information uncertainty from the auditor’s point of view and further disentangle the information uncertainty effects into fundamental volatility uncertainty and information quality uncertainty. We use an auditor switching sample of U.S. companies from 2001-2009 to examine whether the information uncertainty is an issue of auditor choice or not. Consistent with our conjecture, companies under information uncertainty prefer to hire specialist auditors. Evidence partially supports that, relative to companies under fundamental volatility uncertainty, companies suffering information quality uncertainty are more inclined to choose specialist auditors.
Relation:	Review of Integrative Business and Economics Research, Vol.5, No.4, pp.329-370
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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