The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings

By P. A. Copley, Edward B. Douthett. 2002

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The impact of corporate governance on auditor choice: Evidence from China (2009, unknown): “Studies on auditor choice to date have been conducted predominantly in the U.S. (Chow & Rice, 1982; Copley & Douthett, 2002; Copley, Gaver, & Gaver, 1995; DeAngelo, 1982; Geiger, Raghunandan, & Rama, 1998; Hogon, 1997; Hudaib & Cooke, 2005; Johnson & Lys, 1990; Krishnan, 1994; Lee, Mande, & Ortman,…”
Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003, methodology): “Auditing: A Journal of Practice & Theory, September 2003 12 Our set of control variables is also directly comparable to those used by Beatty (1993) and Copley and Douthett (2002).”
The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings (2003, background): “6 An exception is Copley and Douthett (2002). quality auditors simply refusing to audit relatively risky IPOs, or at least charging a prohibitive fee.”
The Effect of Auditor Quality on Financing Decisions (2009, result): “…lower debt ratios compared with companies not audited by a Big 6 firm relate to recent findings that auditor quality affects both the cost of equity in Initial Public Offerings (e.g., Willenborg 1999; Copley and Douthett 2002) and the cost of debt (e.g., Mansi et al. 2004; Pittman and Fortin 2004).”