Management demography and auditor choice : the case of China

Tsz Wan Cheng, T.Y. Leung

Research output: Journal article publicationJournal articleAcademic research

Abstract

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.
Original languageEnglish
Pages (from-to)103-121
Number of pages19
JournalInternational review of accounting, banking, and finance
Volume3
Issue number2
Publication statusPublished - 2011

Keywords

  • Audit quality
  • Management demography
  • Titles
  • Upper echelons theory

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