Culture and auditor choice: A test of the secrecy hypothesis

By Ole‐Kristian Hope, Tony Kang, Wayne B. Thomas, Y. Yoo. 2008

273 citations recorded by the source corpus.

Subfields: Accounting, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/d5f4923fcd181bf859266a0f389b2b879b7f661c

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1. Najoua Elommal
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3. Lubica Hikkerova
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Citations in the corpus

• The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012, unknown): “These values are consistent with previous studies such as Francis and Wang (2008) and Hope et al. (2008).”
• The digital transformation of external audit and its impact on corporate governance (2020, background): “Theoretically, audit is seen as a solution to the agency problem between managers within companies and their shareholders (Beisland et al., 2015; Hope et al., 2008).”
• Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, unknown): “…the material error is a function of auditor independence from the client… big four auditors are perceived to be competent given their heavy spending o auditor training facilities and programs and to be independent by virtue of their size and large portfolio of clients…” (Hope et al., 2008, p. 360).”