haku: @journal_id 1585 / yhteensä: 74
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| Tekijä: | Beasley, M. S. Petroni, K. R. |
| Otsikko: | Board Independence and Audit-Firm Type |
| Lehti: | Auditing: A Journal of Practice and Theory
2001 : MAR, VOL. 20:1, p. 97-114 |
| Asiasana: | BOARD OF DIRECTORS AUDITING AUDITING |
| Kieli: | eng |
| Tiivistelmä: | This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with the authors' hypothesis that they derive from theories of both corporate governance and audit quality, the authors find that the likelihood of an insurer employing a brand name auditor that specializes in the insurance industry is increasing in the percentage of the members of the board of directors that are considered outsiders. However, the authors do not find a significant association between board composition and the choice of using a non-specialist brand name (Big 6) auditor and a nonbrand name auditor, suggesting specialization is considered to be important, but not brand name in this setting. |
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