ridm@nrct.go.th   ระบบคลังข้อมูลงานวิจัยไทย   รายการโปรดที่คุณเลือกไว้

Corporate governance, legal environment, and auditor choice in emerging markets

หน่วยงาน Central Queensland University, Australia

รายละเอียด

ชื่อเรื่อง : Corporate governance, legal environment, and auditor choice in emerging markets
นักวิจัย : Hossain, Mahmud. , Lim, Chee Yeow. , Siang Tan, Patricia Mui.
คำค้น : TBA. , 150299 Banking, Finance and Investment not elsewhere classified. , Auditor choice -- Corporate governance -- Emerging markets -- Legal environment -- Investor protection , Journal Article. Refereed, Scholarly Journal
หน่วยงาน : Central Queensland University, Australia
ผู้ร่วมงาน : -
ปีพิมพ์ : 2553
อ้างอิง : http://hdl.cqu.edu.au/10018/1016098
ที่มา : Hossain, M, Lim, CY & Siang Tan, PM 2010, 'Corporate governance, legal environment, and auditor choice in emerging markets', Review of Pacific Basin Financial Markets and Policies, vol. 13, no. 1, pp. 91-126, http://dx.doi.org/10.1142/S0219091510001883
ความเชี่ยวชาญ : -
ความสัมพันธ์ : Review of Pacific Basin financial markets and policies. Singapore : World Scientific, 2010. Vol. 13, no. 1 (2010), p. 91-126 36 pages Refereed 0219-0915 1793-6705 (online) , ACQUIRE [electronic resource] : Central Queensland University Institutional Repository.
ขอบเขตของเนื้อหา : -
บทคัดย่อ/คำอธิบาย :

In this study, we examine the effect of firm-level governance on the firm’s choice of an external auditor. Further, we test how the relation between corporate governance and auditor choice may be affected by the strength of legal environment. The results show that firm-level governance scores are positively related to the firm’s auditor choice. This association is strengthened by country-level legal protection. Specifically, the positive association between auditor choice and the firm-level governance scores is weaker (stronger) in a low (high) legal environment. These findings are robust after controlling for determinants that were found to be significant in earlier research. Overall, our results suggest that the benefits arising from the employment of high-quality auditors are likely to be greater when legal environment is stronger because both auditors and firms are subject to more severe legal punishments for opportunistic behavior.

บรรณานุกรม :
Hossain, Mahmud. , Lim, Chee Yeow. , Siang Tan, Patricia Mui. . (2553). Corporate governance, legal environment, and auditor choice in emerging markets.
    กรุงเทพมหานคร : Central Queensland University, Australia.
Hossain, Mahmud. , Lim, Chee Yeow. , Siang Tan, Patricia Mui. . 2553. "Corporate governance, legal environment, and auditor choice in emerging markets".
    กรุงเทพมหานคร : Central Queensland University, Australia.
Hossain, Mahmud. , Lim, Chee Yeow. , Siang Tan, Patricia Mui. . "Corporate governance, legal environment, and auditor choice in emerging markets."
    กรุงเทพมหานคร : Central Queensland University, Australia, 2553. Print.
Hossain, Mahmud. , Lim, Chee Yeow. , Siang Tan, Patricia Mui. . Corporate governance, legal environment, and auditor choice in emerging markets. กรุงเทพมหานคร : Central Queensland University, Australia; 2553.