FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3023849997> ?p ?o ?g. }

• W3023849997 endingPage "127" @default.
• W3023849997 startingPage "117" @default.
• W3023849997 abstract "This paper reports the association between firms' internal corporate governance mechanisms and their auditor switch decisions in the Chinese context. We identify two types of auditor switch, namely switching to a larger auditor and switching to a smaller auditor. Three variables are used to proxy for firms' internal corporate governance mechanism, including the ownership concentration (shareholding by the largest owner), the effectiveness of supervisory board (SB), and the duality of chairman of board of directors (CBoD) and CEO. We regressed the internal corporate governance variables over firms' audit switching types during a specific period of 2001–2004 when a bear market continued in China. The empirical results demonstrate that firms with larger controlling owners or in which CBoD and CEO are held by the same person are more likely to switch to a smaller auditor rather than to a larger one. However, the effect of the SB variable does not have a significant impact on auditor switching decisions. In general, the study findings suggest that firms with weak internal corporate governance mechanism tend to switch to smaller or more pliable auditors in order to sustain the opaqueness gains derived from weak corporate governance. On the other hand, with the improvement of corporate government, firms should be more likely to choose large (high-quality) auditors in making auditor switching decisions." @default.
• W3023849997 created "2020-05-13" @default.
• W3023849997 creator A5019056174 @default.
• W3023849997 creator A5052987381 @default.
• W3023849997 date "2010-06-01" @default.
• W3023849997 modified "2023-10-16" @default.
• W3023849997 title "The determinants of auditor switching from the perspective of corporate governance in China" @default.
• W3023849997 cites W118962561 @default.
• W3023849997 cites W1482940502 @default.
• W3023849997 cites W1569004996 @default.
• W3023849997 cites W1874323824 @default.
• W3023849997 cites W1970218265 @default.
• W3023849997 cites W1976545335 @default.
• W3023849997 cites W1981476721 @default.
• W3023849997 cites W1983507110 @default.
• W3023849997 cites W1990317644 @default.
• W3023849997 cites W1990806450 @default.
• W3023849997 cites W2012370799 @default.
• W3023849997 cites W2024860859 @default.
• W3023849997 cites W2026921080 @default.
• W3023849997 cites W2028406282 @default.
• W3023849997 cites W2035314893 @default.
• W3023849997 cites W2051229545 @default.
• W3023849997 cites W2052700602 @default.
• W3023849997 cites W2064040364 @default.
• W3023849997 cites W2065693589 @default.
• W3023849997 cites W2066501867 @default.
• W3023849997 cites W2092259714 @default.
• W3023849997 cites W2094152406 @default.
• W3023849997 cites W2097948312 @default.
• W3023849997 cites W2098779278 @default.
• W3023849997 cites W2101273523 @default.
• W3023849997 cites W2101981949 @default.
• W3023849997 cites W2113430743 @default.
• W3023849997 cites W2119311382 @default.
• W3023849997 cites W2120744852 @default.
• W3023849997 cites W2133986828 @default.
• W3023849997 cites W2137298899 @default.
• W3023849997 cites W2145725591 @default.
• W3023849997 cites W2148064970 @default.
• W3023849997 cites W2157239129 @default.
• W3023849997 cites W2161235227 @default.
• W3023849997 cites W2332143949 @default.
• W3023849997 cites W2478068858 @default.
• W3023849997 cites W2535802339 @default.
• W3023849997 cites W2752617332 @default.
• W3023849997 cites W3121378123 @default.
• W3023849997 cites W3121624685 @default.
• W3023849997 cites W3122067807 @default.
• W3023849997 cites W3122225294 @default.
• W3023849997 cites W3122236161 @default.
• W3023849997 cites W3122300128 @default.
• W3023849997 cites W3122475057 @default.
• W3023849997 cites W3122566544 @default.
• W3023849997 cites W3122608391 @default.
• W3023849997 cites W3122837955 @default.
• W3023849997 cites W3123077689 @default.
• W3023849997 cites W3123091495 @default.
• W3023849997 cites W3123413558 @default.
• W3023849997 cites W3123554613 @default.
• W3023849997 cites W3124747412 @default.
• W3023849997 cites W3124859647 @default.
• W3023849997 cites W3125028901 @default.
• W3023849997 cites W3125060808 @default.
• W3023849997 cites W3125126843 @default.
• W3023849997 cites W3125199115 @default.
• W3023849997 cites W3125955084 @default.
• W3023849997 cites W3126086564 @default.
• W3023849997 cites W4229938819 @default.
• W3023849997 cites W4232286240 @default.
• W3023849997 cites W4233420185 @default.
• W3023849997 cites W4238735190 @default.
• W3023849997 cites W4376596079 @default.
• W3023849997 doi "https://doi.org/10.1016/j.adiac.2010.03.001" @default.
• W3023849997 hasPublicationYear "2010" @default.
• W3023849997 type Work @default.
• W3023849997 sameAs 3023849997 @default.
• W3023849997 citedByCount "20" @default.
• W3023849997 countsByYear W30238499972012 @default.
• W3023849997 countsByYear W30238499972013 @default.
• W3023849997 countsByYear W30238499972014 @default.
• W3023849997 countsByYear W30238499972016 @default.
• W3023849997 countsByYear W30238499972017 @default.
• W3023849997 countsByYear W30238499972018 @default.
• W3023849997 countsByYear W30238499972019 @default.
• W3023849997 countsByYear W30238499972020 @default.
• W3023849997 countsByYear W30238499972021 @default.
• W3023849997 countsByYear W30238499972023 @default.
• W3023849997 crossrefType "journal-article" @default.
• W3023849997 hasAuthorship W3023849997A5019056174 @default.
• W3023849997 hasAuthorship W3023849997A5052987381 @default.
• W3023849997 hasConcept C10138342 @default.
• W3023849997 hasConcept C119857082 @default.
• W3023849997 hasConcept C121955636 @default.
• W3023849997 hasConcept C140181557 @default.
• W3023849997 hasConcept C144133560 @default.
• W3023849997 hasConcept C147007100 @default.
• W3023849997 hasConcept C150130657 @default.

• next