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دانلود رایکان مقاله انگلیسی ISI با موضوع انتخاب حسابرس به دنبال حجم معاملات حسابرس

عنوان فارسی مقاله:

انتخاب حسابرس به دنبال حجم معاملات حسابرس: آیا انتخاب های همتایان اهمیتی دارد؟

عنوان انگلیسی مقاله:

Auditor selection following auditor turnover: Do peers’ choices matter?

دانلود رایگان مقاله ISI با فرمت PDF:

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بخشی از مقاله انگلیسی :

2. Literature review and hypothesis development

2.1. Auditor selection: an agency theory perspective

In extant literature, agency theory has provided the dominant approach to understanding the auditor selection decision (DeAngelo, 1981; Healy & Palepu, 2001; Jensen & Meckling, 1976; Watts & Zimmerman, 1983). Collectively, using the predominant agency/economic framework, a large body of research has developed various client characteristic variables, proxying for agency/ economic costs and benefits, and demonstrated their associations with auditor choice. This stream of research is usually based upon the assumption that a client makes an independent auditorswitching decision without considering the effect of social context factors such as peer actions. Fischer and Huddart (2008) suggest that researchers should incorporate social dynamics into principal-agent models to explore the agent's decisions. In this paper, we argue that although agency/economic incentives at the client level are important factors in auditor type selection as evidenced in prior literature, peers' behavior can complement agency factors in explaining clients' auditor choice. Next, we review social norms and social learning theories, and develop our hypotheses.