The determinants of auditor switching in China

Auditor plays a crucial role in providing credibility of financial disclosure and mitigating the agency problems. However, there is high trend of auditor switching in China. This could lead to a series of negative effects to both company and society. Although there were many past empirical studies e...

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Main Author:	Yongjie, Niu
Format:	Thesis
Language:	eng eng
Published:	2016
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/6191/1/s817306_01.pdf https://etd.uum.edu.my/6191/2/s817306_02.pdf
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id	my-uum-etd.6191
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ishak, Suhaimi
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Yongjie, Niu The determinants of auditor switching in China
description	Auditor plays a crucial role in providing credibility of financial disclosure and mitigating the agency problems. However, there is high trend of auditor switching in China. This could lead to a series of negative effects to both company and society. Although there were many past empirical studies examined the determinants of auditor switching, those studies were conducted in different countries with different national conditions which may not appropriate and suitable to China context. Thus, it is necessary to conduct this study to investigate the determinants of auditor switching and to examine the relationship between determinants of auditor switching in China context. This study used data of A-share listed companies from Shanghai Stock Exchange. The sample of this study consists of 182 listed companies from the period of year 2012 to 2014. Moreover, this study employed Logistic Regression Model to examine the determinants of auditor switching. This study measured four determinants, which are going concern issue, ownership concentration, leverage, and big audit firm. The finding shows that big audit firm is significantly and negatively related to auditor switching. Therefore, this study recommended that based on the special national conditions of China, more variables could be investigated in the future research and the implications of auditor switching, such as implications of auditor switching on audit quality or audit independence, could be investigated
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Yongjie, Niu
author_facet	Yongjie, Niu
author_sort	Yongjie, Niu
title	The determinants of auditor switching in China
title_short	The determinants of auditor switching in China
title_full	The determinants of auditor switching in China
title_fullStr	The determinants of auditor switching in China
title_full_unstemmed	The determinants of auditor switching in China
title_sort	determinants of auditor switching in china
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2016
url	https://etd.uum.edu.my/6191/1/s817306_01.pdf https://etd.uum.edu.my/6191/2/s817306_02.pdf
_version_	1747828035189473280
spelling	my-uum-etd.61912021-12-08T03:18:48Z The determinants of auditor switching in China 2016 Yongjie, Niu Ishak, Suhaimi Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5667 Professional Ethics. Auditors. Auditor plays a crucial role in providing credibility of financial disclosure and mitigating the agency problems. However, there is high trend of auditor switching in China. This could lead to a series of negative effects to both company and society. Although there were many past empirical studies examined the determinants of auditor switching, those studies were conducted in different countries with different national conditions which may not appropriate and suitable to China context. Thus, it is necessary to conduct this study to investigate the determinants of auditor switching and to examine the relationship between determinants of auditor switching in China context. This study used data of A-share listed companies from Shanghai Stock Exchange. The sample of this study consists of 182 listed companies from the period of year 2012 to 2014. Moreover, this study employed Logistic Regression Model to examine the determinants of auditor switching. This study measured four determinants, which are going concern issue, ownership concentration, leverage, and big audit firm. The finding shows that big audit firm is significantly and negatively related to auditor switching. Therefore, this study recommended that based on the special national conditions of China, more variables could be investigated in the future research and the implications of auditor switching, such as implications of auditor switching on audit quality or audit independence, could be investigated 2016 Thesis https://etd.uum.edu.my/6191/ https://etd.uum.edu.my/6191/1/s817306_01.pdf text eng public https://etd.uum.edu.my/6191/2/s817306_02.pdf text eng public masters masters Universiti Utara Malaysia Addams, H.. and B. Davis. (1994), "Privately Held Companies Reptm Reasons for Selecling and Swilehing Auditors." CPA Journal 64 (AiigiKsl): 38-41 . Aish, E.M., Kortam, W.A., Hassan, S.S. (2008). Using Agency Theory in Understanding Switching Behavior in B2B Service Industries “I”. Working Paper Series 6, German University, Cairo. Aksu, M., Onder, T., & Saatcioglu, K. (2007). 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