… Specifically, SOX requires audit committees to be responsible for auditor selection but, at …
into the auditor selection process—ACMs in our study acknowledge that the auditor selection …

… 4 We address only auditor selection and omit discussion of the relation between the decision
to switch auditors and corporate governance variables. Variables related to the decision to …

… about high auditor concentrations, call for better understanding of the auditor selection
process. The purpose of this paper is to examine the process of auditor selection through a …

… auditor selection, we find some evidence that in controversial industries, firms with higher
CSR ratings related to product quality are more likely to select non-specialized auditors. One …

… While the ACAP recommends shareholder voting on auditor selection based on arguments
about … in auditor selection also changes the incentives of the auditors and strengthens auditor …

… While the derived-demand appears to affect the choices of audit firms above and beyond
industry specialization and economies of scale, the auditor selection process might be more …

… define auditor–client compatibility as the ability of the auditor … clients of the same auditor,
we presume that the auditor is likely to … Therefore, we consider a company and auditor to be …

… over auditor selection affects subsequent auditor independence. The underlying presumption
in SOX is that management influence over auditor selection … impairs auditor independence …

… Using data from the years 2001–2012, and controlling for the determinants of auditor selection
documented in prior literature, we find that, after auditor turnover, the propensity of a client …

… selection of auditors by companies seeking a stock market listing on the New Zealand Stock
Exchange. A model of auditor selection … to examine the question of auditor selection. First, …