We examine whether management demographic characteristics would influence the choice of auditor. Auditors play an important role in controlling management reporting discretion. By examining the impact of management demography on the effect of auditor quality, we provide insight on the implementation of monitoring mechanism of firms in China. Our findings show that the upper echelons influence corporate governance commitment through auditor choice.
|Number of pages||19|
|Journal||International review of accounting, banking, and finance|
|Publication status||Published - 2011|
- Audit quality
- Management demography
- Upper echelons theory