Auditor Selection and Audit Committee Characteristics

By Lawrence J. Abbott, Susan Parker. 2000

601 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/7581881e091ee79bb1f86543a51c7ef57edcd916

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1. M. Zaman
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Citations in the corpus

• Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics (2006, background): “It is thus argued that independent directors are more likely to fear damage to their reputation as a result of financial misstatements (Abbott & Parker, 2000).”
• Audit Committee Financial Experts: A Closer Examination Using Firm Designations (2006, background): “Abbott and Parker (2000) document a positive association between audit committee effectiveness and the selection of an industry specialist auditor. Although not addressed by Abbott and Parker (2000) as a component of audit committee effectiveness, the presence of an ACFE may also be positively assoc”
• Audit committee characteristics in financially distressed and non-distressed companies (2009, background): “The effectiveness of an audit committee has been usually examined in terms of the quality of reporting (Abbott and Parker, 2000; Kalbers and Fogarty, 1993; Ruzaidah and Takiah, 2004), fraudulent reporting (Menon and Williams, 1994), the quality of audit (Ali, 1990), or the selection of external audi”
• The Corporate Governance Effects of Audit Committees (2004, background): “More recent research has reported that ACs which do not include employees and that meet at least twice per year are more likely to select auditors specializing in the company’s industry (Abbott and Parker, 2000).”
• Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis (2003, unknown): “Abbott and Parker (2000) find that active and independent audit committees are more likely to hire an industry specialist external auditor.”
• The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018, background): “For instance, auditees with good internal governance mechanisms are more likely to hire a brand name and specialist auditor (Abbott and Parker, 2000; Beasley and Salterio, 2001; Srinidhi et al., 2014), change to Big 4 auditors (Cassell et al., 2012) and pay higher audit fees (Abbott et al., 2003;…”