?Auditor selection following auditor turnover: Do peers’ choices matter

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مقاله انگلیسی ?Auditor selection following auditor turnover: Do peers’ choices matter

عنوان مقاله : انتخاب حسابرس پس از تغییر حسابرس: آیا انتخاب های همکاران مهم است؟

مقاله از مجله معتبر  Accounting , Organizations and Society 57 (2017) 73-87 ، مقاله ای مناسب برای پایان نامه کارشناسی ارشد حسابداری و حسابرسی

abstract

Drawing on social norms and social learning theories, this study investigates the influences of peer (similar) firms’ prior choices on whether

or not a client chooses to affiliate with a “social norm” audit office in its metropolitan area, following auditor turnover.

The office in a metro area auditing the largest number of peer firms along a given similarity dimension is considered to be the social norm office for that dimension.

We identify peer firms using four alternative dimensions of similarity:

client geographic location, industry affiliation, client size (filing status), and departing auditor type (Big N versus non-Big N).

Using a large sample of auditor changes from the years 2001e2012, we find that for every dimension of similarity,

the propensity of a client to select a norm (as opposed to a non-norm) audit office as the succeeding auditor is positively associated with 1)

the proportion of its peers audited by the “norm” office in the prior year (i.e., social norm evidence) and 2)

the proportion of its auditor-switching peers selecting a “norm” audit office in the prior year (i.e. social learning evidence).

Social norm and social learning evidence provided by “more similar”

peers has greater effect than evidence provided by “less similar”

peers across all four dimensions of peer  imilarity.

Further analysis suggests that social norm and
learning evidence has incremental power (beyond each other) in explaining auditor selection, with norm evidence exhibiting a larger effect than learning evidence.

An analysis of the implementation of SOX 404(b) mandatory internal control audits in 2004 shows that clients’ tendency to choose pre-existing

Keywords

Auditor choice
Audit office
Auditor turnover
Experience good
Metro audit market
Peer choice
Social norm
Social learning

Auditor selection following auditor turnover
social norm audit offices can be disrupted by exogenous events.

Accounting , Organizations and Society 57 (2017) 73-87

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