اخبار و اعلانات

 آمار

تعداد نشریات51
تعداد شماره‌ها1,965
تعداد مقالات20,607
تعداد مشاهده مقاله28,611,958
تعداد دریافت فایل اصل مقاله16,464,657
Seifzadeh, Maryam, Salehi, Mahdi, Abedini, Bizhan, Khanmohammadi, Mohammad Hamed, Ranjbar, Mohammad Hossein. (1400). Management Characteristics and Audit Opinion Shopping. سامانه مدیریت نشریات علمی, 5(4), 77-99. doi: 10.22067/ijaaf.2021.41404
Maryam Seifzadeh; Mahdi Salehi; Bizhan Abedini; Mohammad Hamed Khanmohammadi; Mohammad Hossein Ranjbar. "Management Characteristics and Audit Opinion Shopping". سامانه مدیریت نشریات علمی, 5, 4, 1400, 77-99. doi: 10.22067/ijaaf.2021.41404
Seifzadeh, Maryam, Salehi, Mahdi, Abedini, Bizhan, Khanmohammadi, Mohammad Hamed, Ranjbar, Mohammad Hossein. (1400). 'Management Characteristics and Audit Opinion Shopping', سامانه مدیریت نشریات علمی, 5(4), pp. 77-99. doi: 10.22067/ijaaf.2021.41404
Seifzadeh, Maryam, Salehi, Mahdi, Abedini, Bizhan, Khanmohammadi, Mohammad Hamed, Ranjbar, Mohammad Hossein. Management Characteristics and Audit Opinion Shopping. سامانه مدیریت نشریات علمی, 1400; 5(4): 77-99. doi: 10.22067/ijaaf.2021.41404

Management Characteristics and Audit Opinion Shopping

Iranian Journal of Accounting, Auditing and Finance
مقاله 5، دوره 5، شماره 4 - شماره پیاپی 17، اسفند 2021، صفحه 77-99    اصل مقاله (1.39 M)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.41404
نویسندگان
Maryam Seifzadeh1؛ Mahdi Salehi* 2؛ Bizhan Abedini3؛ Mohammad Hamed Khanmohammadi4؛ Mohammad Hossein Ranjbar5
1Department of Economics and Administrative Sciences, Qeshm Branch, Islamic Azad University, Qeshm, Iran
2Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
3Department of Economics and Administrative Sciences, Hormozgan University, Hormozgan, Iran
4Department: Economics and Administrative Sciences, Damavand Branch, Islamic Azad University, Damavand, Iran
5Department: Economics and Administrative Sciences, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
چکیده
The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange-listed firms. In other words, this paper seeks to answer the question "whether management characteristics can exert a favourable effect on audit opinion shopping or not." For this study, the multivariate regression model is used for hypothesis testing. Research hypotheses are examined using a sample of 1309 observations on the Tehran Stock Exchange during 2012-2018 and by employing the panel data-based multivariate regression and fixed-effects model. The results show a negative and significant relationship between management entrenchment and managers' overconfidence and audit opinion shopping. A positive and meaningful relationship was observed between management narcissism, real and accrual-based earnings management, and board effort and audit opinion shopping.
کلیدواژه‌ها
Management Entrenchment؛ CEO Overconfidence؛ Real and Accrual-based Earnings Management؛ Audit Opinion Shopping؛ Board Effort
مراجع
  1. Abernethy, M.A., Bouwens, J. and van Lent, L. (2010). Leadership and control system design. Management Accounting Research, 21(1), pp. 2–16. https://doi.org/10.1016/j.mar.2009.10.002
  2. Ames, D. R., Rose, P. and Anderson, C. P. (2006). The NPI-16 as a short measure of narcissism. Journal of research in personality, 40(4), pp.440-450. https://doi.org/10.1016/j.jrp.2005.03.002
  3. Aktas, N. De Bodt, E. Bollaert, H. and Roll, R. (2016). CEO narcissism and the takeover process: From private initiation to deal completion. Journal of Financial and Quantitative Analysis, 51(1), pp. 113–137. https://doi.org/10.1017/S0022109016000065.
  4. Allen, F. Qian, J. and Qian, M. (2005). Law, finance, and economic growth in China. Journal of Financial Economics, 7(1), pp. 57-116. https://doi.org/10.1016/j.jfineco.2004.06.010
  5. Amernic, J.H. and Craig, R.J. (2010). Accounting as a facilitator of extreme narcissism. Journal of Business Ethics, 96(1), pp. 79–93. https://doi.org/10.1007/s10551-010-0450-0.
  6. Archambeault, D. and Dezoort, F.T. (2001). Auditor opinion shopping and the audit committee: An analysis of suspicious auditor switches. International Journal of Auditing, 5(1), 33-52. DOI: 10.1111/1099-1123.00324
  7. Boone, J.P., Khurana, I.K. and Raman, K. (2012). Audit market concentration and auditor tolerance for earnings management. Contemporary Accounting Research, 29(4), pp. 1171– 1203. https://doi.org/10.1111/j.1911-3846.2011.01144.x
  8. Bromiley, P. and Rau, D. (2016). Social, behavioral, and cognitive influences on upper echelons during strategy process. Journal of Management, 42(1), pp. 174–202. https://doi.org/10.1177/0149206315617240.
  9. Bryan, C.J., Adams, G.S. and Monin, B. (2013). When cheating would make you a cheater:
    Implicating the self prevents unethical behavior. Journal of Experimental Psychology, 142(4),, pp. 1001-1005. https://doi.org/10.1037/a0030655
  10. Buchholz, F., Lopatta, K. and Maas, K. (2020). The deliberate engagement of narcissistic CEOs in earnings management. Journal of Business Ethics, 167(4), pp. 663-686. https://link.springer.com/article/10.1007/s10551-019-04176-x
  11. Bushman, R., Davidson, R. Dey, A. and Smith, A. (2018). Bank CEO materialism: Risk controls, culture, and tail risk", Journal of Accounting and Economics, 65(1), 191-220. https://www.sciencedirect.com/science/article/abs/pii/S0165410117300824
  12. Campbell, W.K. and Miller, J.D. (2011). The handbook of narcissism and narcissistic personality disorder: Theoretical approaches, empirical findings, and treatments. Hoboken, NJ: John Wiley & Sons. https://doi.org/10.1002/9781118093108
  13. Campbell, W.K., Goodie, AS and Foster, J.D. (2004). Narcissism, confidence, and risk attitude. Journal of Behavioral Decision Making, 17(4), pp. 297–311. https://doi.org/10.1002/bdm.475.
  14. Campbell, W.K., Reeder, G.D., Sedikides, C. and Elliot, A.J. (2000). Narcissism and comparative self-enhancement strategies. Journal of Research in Personality, 34(3), pp. 329–347. https://doi.org/10.1006/jrpe.2000.2282.
  15. Capalbo, F., Frino, A., Lim, M.Y., Mollica, V. and Palumbo, R. (2018). The Impact of CEO Narcissism on Earnings Management. Abacus, 54(2), pp. 210-226.  https://doi.org/10.1111/abac.12116
  16. Carpenter, M.A., Geletkanycz, MA and Sanders, W.G. (2004). Upper echelons research revisited: Antecedents, elements, and consequences of top management team composition. Journal of Management, 30(6), pp. 749–778. https://doi.org/10.1016/j.jm.2004.06.001.
  17. Chen, C.W.W., Collins, D., Kravet, T. and Mergenthaler, R.D. (2013). Financial statement comparability and the efficiency of acquisition decisions. The University of Iowa and the University of Texas at Dallas. Available at: http://ssrn.com/abstract=2169082
  18. Chen, F., Francis, J.R. and Hou, Y. (2019). Opinion Shopping through Same-Firm Audit Office Switches. Available at SSRN: https://ssrn.com/abstract=2899888 or http://dx.doi.org/10.2139/ssrn.2899888
  19. Chen, F., Peng, S.,  Xue, S.,  Yang, Z. and Ye, F. (2015).  Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence. Journal of Accounting Research, 54(1), pp. 79–112.  https://doi.org/10.1111/1475-679x.12097 
  20. Chen, G. (2020). Related Party Transactions and Opinion Shopping. Journal of Applied Finance & Banking, 10(1), 173-202. https://www.proquest.com/openview/a39c056697a8aeda36b4b633c2b3f7bd/1?pq-origsite=gscholar&cbl=796381
  21. Choi, M.S. and Zéghal, D. (1999). The effect of accounting firm mergers on international markets for accounting services. Journal of International Accounting, Auditing and Taxation, 8(1), pp. 1-22. https://doi.org/10.1016/S1061-9518(99)00002-6
  22. Chou, E. (2015). What’s in a name? The toll e-signatures take on individual honesty. Journal of Experimental Social Psychology, 61(9), pp. 84-95. https://doi.org/10.1016/j.jesp.2015.07.010
  23. Chow, C.W. and Rice, SJ (1982). qualified audit opinions and auditor switching. The Accounting Review, 57(2), pp. 326-335. https://www.jstor.org/stable/247018
  24. Davidson, R., Dey, A. and Smith, A. (2015). Executives' “off-the-job” behavior, corporate culture, and financial reporting risk”, Journal of Financial Economics, 117(1), pp. 5-28. https://doi.org/10.1016/j.jfineco.2013.07.004
  25. RA and Neu, D. (1993). A note on Association between Audit Firm size and Audit Quality. Contemporary Accounting Research, 9(2), pp. 479-488. https://doi.org/10.1111/j.1911-3846.1993.tb00893.x
  26. Davis, S., DeZoort, F.T. and Kopp, L.S. (2006). The effect of obedience pressure and perceived responsibility on management accountants' creation of budgetary slack, Behavioral Research in Accounting, 18(1), pp. 19–35. https://doi.org/10.2308/bria.2006.18.1.19.
  27. DeFond, M.L. and Zhang, J. (2014). A review of archival auditing research. The University of Southern California. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2411228
  28. DeFond, M.L. and Park, C.W. (2001). The reversal of abnormal accruals and the market valuation of earnings surprises, The Accounting Review, 76(3), pp. 375–404. https://doi.org/10.2308/accr.2001.76.3.375 .
  29. Engelen, A., Neumann, C. and Schmidt, S. (2016). Should entrepreneurially oriented firms have narcissistic CEOs?. Journal of Management, 42(3), pp. 698–721. https://doi.org/10.1177/0149206313495413.
  30. Eshleman, J.D. and Lawson, B.P. (2017). Audit market structure and audit pricing. Accounting Horizons, 31(1), pp. 57-81. https://doi.org/10.2308/acch-51603
  31. European Commission (EC). (2010). Green Paper. Audit Policy: Lessons from the crisis. Brussels, October 13.
  32. Feng, M., Ge, W., Luo, S. and Shevlin, T. (2011). Why do CFOs become involved in material accounting manipulations?. Journal of Accounting and Economics, 51(1-2), pp. 21–36. https://doi.org/10.1016/j.jacceco.2010.09.005.
  33. Gaio, C. and Raposo, C. (2011). Earnings quality and firm valuation: International evidence. Accounting & Finance, 51(2), pp. 467–499. https://doi.org/10.1111/j.1467-629X.2010.00362.x.
  34. Gerstner, W.C., Konig, A. Enders, A. and Hambrick, D.C. (2013). CEO narcissism, audience engagement, and organisational adoption of technological discontinuities. Administrative Science Quarterly, 58(2), pp. 257–291. https://doi.org/10.1177/0001839213488773.
  35. Ghaznavi Doozandeh, J., Khozein, A., Garkaz, M. and Maetoofi, A.
    (2021). Auditors' deviant decision-making model based on conflict of interest. Iranian
    Journal of Finance    , 5(1), 31-60. https://doi.org/30699/ijf.2021.123043
  36. Graham, J.R., Harvey, C.R. and Puri, M. (2013). Managerial attitudes and corporate actions. Journal of Financial Economics, 109(1), pp. 103–121. https://doi.org/10.1016/j.jfineco.2013.01.010.
  37. Grant, P. and McGhee, P. (2013). Organisational Narcissism: A Case of Failed Corporate Governance? In H. Harris, G. Wijesinghe, & S. McKenzie (Eds.).The heart of the good institution: Virtue ethics as a framework for responsible management, Vol. 38, Dordrecht: Springer. https://link.springer.com/chapter/10.1007/978-94-007-5473-7_8
  38. Gul, F.A., Wu, D. and Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, Vol. 88 No. 6, pp. 1993–2023. https://doi.org/10.2308/accr-50536
  39. Habib, A., and Bhuiyan, M.B. (2011). Audit Firm Industry Specialisation and The Audit Report Lag. Journal of International Accounting, Auditing and Taxation, 20(1), pp. 32–44. https://doi.org/10.1016/j.intaccaudtax.2010.12.004
  40. Ham, C., Lang, M., Seybert, N. and Wang, S. (2017). CFO narcissism and financial reporting quality. Journal of Accounting Research, 55(5), pp. 1089-1135. https://doi.org/10.1111/1475-679X.12176.
  41. Hambrick, D.C. and Mason, P.A. (1984). Upper echelons: The organisation as a reflection of its top managers. Academy of Management Review, 9(2), pp. 193–206. https://doi.org/10.5465/1984.4277628
  42. Harlez, Y. and Malagueño, R. (2016). Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance. Management Accounting Research, 30(1), pp. 2–17. https://doi.org/10.1016/j.mar.2015.07.001.
  43. Harris, J. and Bromiley, P. (2007). Incentives to Cheat: The influence of executive compensation and firm performance on financial misrepresentation. Organization Science, 18(3), pp. 350–367. https://doi.org/10.1287/orsc.1060.0241.
  44. Hayward, M.L.A. and Hambrick, D.C. (1997). Explaining the premiums paid for large acquisitions: Evidence of CEO hubris. Administrative Science Quarterly, 42(1), pp. 103–127. https://doi. org/10.2307/2393810.
  45. He, X., Pittman, J. and Rui, OM (2016). Reputational Implications for Partners After a Major Audit Failure: Evidence from China. J Bus Ethics 138(4), 703–722. https://doi.org/10.1007/s10551-015-2770-6
  46. Healy, P.M. and Wahlen, J.M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), pp. 365–383. https://doi.org/10.2308/acch.1999.13.4.365.
  47. Hiebl, M.R.W. (2014). Upper echelons theory in management accounting and control research. Journal of Management Control, 24(3) pp. 223–240. https://doi.org/10.1007/s00187-013-0183-1.
  48. Horvath, S. and Morf, C.C. (2010). To be grandiose or not to be worthless: Different routes to self-enhancement for narcissism and self-esteem. Journal of Research in Personality, 44(5), pp. 585–592. https://doi.org/10.1016/j.jrp.2010.07.002.
  49. Hsieh, T.S. and Bedard, J.C. and Johnstone, K.M. (2014). CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes. Journal of Business Finance & Accounting,  41( 9-10), pp. 1243-1268. https://doi.org/10.1111/jbfa.12089
  50. Huang, T.C., Chang, H. and Chiou, J.R. (2015). Audit market concentration, audit fees, and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory, 35(2), pp. 121-145. https://doi.org/10.2308/ajpt-51299
  51. Hudaib, M. and Cooke, T.E. (2005). The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching. Journal of Business Finance and Accounting, 32(9/10), pp. 1703-1739. https://doi.org/10.1111/j.0306 686X.2005.00645.x
  52. Johnson, W.B. and Lys, T. (1995). The Market for Audit Services: Evidence from Voluntary Auditor Change. Journal of Accounting and Economics, 12( 1-3), pp. 281-308. org/10.1016/0165-4101(90)90051-5
  53. Jorgenson, D. (1977). Signature size and dominance: A brief note. Journal of Psychology, 97(2), pp. 269-270. https://doi.org/10.1080/00223980.1977.9923972
  54. Kallapur, S., Sankaraguruswamy, S. and Zang, Y. (2010). Audit market competition and audit quality. Indian School of Business. https://www.independentdirectorsdatabank.in/pdf/partners/isb/Audit_Market_Concentration_and_Audit_Quality.pdf
  55. Kaplan, S.E. (2001). Ethically related judgments by observers of earnings management. Journal of Business Ethics, 32 (4), pp. 285–298. https://doi.org/10.1023/A:1010600802029.
  56. Kettle, K.L. and Haubl, G. (2011). The signature effect: Signing influences consumption related behavior by priming self-identity. Journal of Consumer Research, 38(3), pp. 474-489. https://doi.org/10.1086/659753
  57. Khani, Z. and Rajabdorri, H. (2019). The Relationship between Audit
    Fees and Stock Price Crash Risk. Iranian Journal of Finance, 3(4), pp. 76-89. https://doi.org/22034/ijf.2020.187841.1027
  58. Kontesa, M., Brahmana, R. and Tong, A.H.H. (2020). Narcissistic CEOs and their earnings management. Journal of Management and Governance, 25(1), pp. 223-249. https://doi.org/10.1007/s10997-020-09506-0
  59. Koole, S.L. and Pelham, B.W. (2003). On the nature of implicit self-esteem: The case of the name letter effect. In S. J. Spencer, S. Fein, M. P. Zanna, and J. M. Olson (Eds.) Motivated social perception: The Ontario symposium, ( 9, pp. 93–116). Lawrence Erlbaum Associates Publishers. https://psycnet.apa.org/record/2003-04467-005
  60. Lakey, C.E., Rose, P., Campbell, W.K. and Goodie, A.S. (2008). Probing the link between narcissism and gambling: The mediating role of judgment and decision-making biases. Journal of Behavioral Decision Making, 21(2), pp. 113–137. https://doi.org/10.1002/bdm.582.
  61. Lennox, C. (2000). Do companies successfully engage in opinion shopping? Evidence from the Journal of Accounting and Economics, 29(3), pp. 321–337. doi.org/10.1016/S0165 4101(00)00025-2
  62. Lubit, R. (2002). The long-term organisational impact of destructively narcissistic managers. The Academy of Management Executive, 16(1), pp. 127–138. https://doi.org/10.5465/ame.2002.6640218
  63. Marquez-Illescas, G., Zebedee, AA and Zhou, L. (2018). Hear me write: Does CEO Narcissism affect disclosure?. Journal of Business Ethics, 159(2), pp. 401-417. https://doi.org/10.1007/s10551-018-3796-3.
  64. Munoz Izquierdo, N. (2018). The impact of auditing on financial distress prediction.Thesis. Universidad Complutense de Madrid. https://eprints.ucm.es/id/eprint/49831/
  65. McManus, J. (2018). Hubris and unethical decision making: The tragedy of the uncommon. Journal of Business Ethics, 149(1), 169-185. https://doi.org/10.1007/s10551-016-3087-9.
  66. Merchant, K.A. and Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), pp. 79–94. https://doi.org/10.1016/0278-4254(94)90013-2.
  67. Morelli, M. and Lecci, F. (2014). Management control systems (MCS) change and the impact of top management characteristics: The case of healthcare organisations. Journal of Management Control, 24(3), pp. 267–298. https://doi.org/10.1007/s00187-013-0182-2.
  68. Naranjo-Gil, D., Maas, V.S. and Hartmann, F.G.H. (2009). How CFOs determine management accounting innovation: An examination of direct and indirect effects. European Accounting Review, 18(4), pp. 667–695. https://doi.org/10.1080/09638180802627795.
  69. Nasir, N.A.b. Ali, M.J. Razzaque, R.M.R. and Ahmed, K. (2018). Real earnings management and financial statement fraud: evidence from Malaysia. International Journal of Accounting & Information Management, 26(4), pp. 508-526. https://doi.org/10.1108/IJAIM-03-2017-0039
  70. National Commission on Fraudulent Financial Reporting (1987), “Report of the National Commission on Fraudulent Financial Reporting”, New York.
  71. Newton, N., Persellin, J.S., Wang, D. and Wilkins, M.S. (2016) Internal control opinion shopping and audit market competition. The Accounting Review, 91(2), pp. 603-623. https://doi.org/10.2308/accr-51149
  72. Newton, N.J., Wang, D. and Wilkins, M.S. (2013). Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements. Auditing: A Journal of Practice & Theory, 32(3), pp. 31– 67. https://doi.org/10.2308/ajpt-50461
  73. O’Reilly, C.A., Doerr, B., Caldwell, D.F. and Chatman, J.A. (2014). Narcissistic CEOs and Executive Compensation. The Leadership Quarterly, 25(2), pp. 218-231. https://doi.org/10.1016/j.leaqua.2013.08.002
  74. Olsen, K.J., Dworkis, K.K. and Young, S.M. (2014). CEO narcissism and accounting: A picture of profits. Journal of Management Accounting Research, 26(2), pp. 243–267. https://doi.org/10.2308/jmar-50638
  75. Osma, G.B., Belen, G.A.N. Elena, D.H. and Simona, R. (2019). Opinion-Shopping: Firm versus Partner-Level Evidence. Available at http://dx.doi.org/10.2139/ssrn.2776609
  76. Patel, P.C. and Cooper, D. (2014). The harder they fall, the faster they rise: Approach and avoidance focus in narcissistic CEOs. Strategic Management Journal, 35(10), pp. 1528–1540. https://doi.org/10.1002/smj.2162.
  77. Petrenko, O.V., Aime, F., Ridge, J. and Hill, A. (2016). Corporate social responsibility or CEO narcissism? CSR motivations and organisational performance. Strategic Management Journal, 37(2), pp. 262–279. https://doi.org/10.1002/smj.2348.
  78. Pulic, A. (2000). VAIC-An Accounting Tool for IC Management. International Journal of Technology Management, 20(5-8), pp. 702-714. https://www.inderscienceonline.com/doi/abs/10.1504/IJTM.2000.002891
  79. Rauthmann, J.F. (2012). The Dark Triad and interpersonal perception: Similarities and differences in the social consequences of narcissism, Machiavellianism, and psychopathy. Social Psychological and Personality Science, 3(4), pp. 487–496. https://doi.org/1177/1948550611427608
  80. Rudman, L., Dohn, M. and Fairchild, K. (2007). Implicit self-esteem compensation: Automatic Threat defense. Journal of Personality and Social Psychology, 93(5), pp. 798-813. https://doi.org/10.1037/0022-3514.93.5.798
  81. Salehi, M. and Moghadam, S.M. (2019). The relationship between management characteristics and firm performance. Competitiveness Review, 29(4), pp. 440-461. https://doi.org/10.1108/CR-11-2018-0070
  82. Salehi, M., Mahmoudabadi, M. and Adibian, M. (2018). The relationship between managerial entrenchment, earnings management, and firm innovation. International Journal of Productivity and Performance Management, 67(9), pp. 2089-2107. https://doi.org/10.1108/IJPPM-03-2018-0097
  83. Sardari, R., Setayesh, M.R., Kordlouie, H. and
    Banimahd, B. (2021). Studying the Moderating Role of Audit Committee
    Independence in the Relationship between CEO Narcissism and Real Earnings
    Management. Iranian Journal of Finance, 5(3), 58-77. https://doi.org/30699/ijf.2021.247085.1155
  84. Schrand, C.M. and Zechman, S.C. (2012). Executive Overconfidence and the Slippery Slope to Financial Misreporting. Journal of Accounting and Economics, 53 (1-2), 311-329. http://dx.doi.org/10.1016/j.jacceco.2011.09.001
  85. Securities and Exchange Commission (SEC). (1988), "Disclosure amendments to Regulation S-K, Form 8- K and schedule 14A regarding changes in accountants and potential opinion-shopping situations", SEC Financial Reporting Release, No.31, Washington, DC.
  86. Seifzadeh, M., Salehi, M., Abedini, B. and Ranjbar, M.H. (2020). The relationship between management characteristics and financial statement readability. EuroMed Journal of Business, ahead-of-print No. ahead-of-print. https://doi.org/10.1108/EMJB-12-2019-0146
  87. Smith, D.B. (1986). Auditor subject to opinions, disclaimers and auditor changes. Auditing: A Journal of Practice and Theory, 6 (13), pp. 95-108.
  88. Su, S., Baird, K. and Schoch, H. (2015). The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance. Management Accounting Research, 26(2), pp. 40–53. https://doi.org/10.1016/j.mar.2014.09.001.
  89. Treasury, US (2008). Advisory Committee on The Auditing Profession: Draft report-May 5. Washington: D. C. Government Printing Office.https://www.treasury.gov/about/organizational-structure/offices/documents/final-report.pdf
  90. US Senate. (1976). Accounting Establishment: A Staff Study. Report of the Subcommittee on Reports, Accounting, and Management of the Committee on Government Operations (Metcalf Committee Report). US Government Printing Office, Washington, DC. https://archive.org/stream/accstabl00unit/accstabl00unit_djvu.txt
  91. Van Scotter, J.R. and Roglio, K.D.D. (2020). CEO bright and dark personality: Effects on ethical misconduct. Journal of Business Ethics, 164(4), pp. 451-475. https://doi.org/10.1007/s10551-018-4061-5.
  92. Wang, Q., Wong, T.J. and Xia, L. (2008). State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics, 46(1), pp. 112-134. https://doi.org/10.1016/j.jacceco.2008.04.001
  93. Woo, E.S. and Chye Koh, H. (2001). Factors Associated with Auditor Change: A Singapore Study. Accounting and Business Research, 31(2), pp. 133-44. https://doi.org/1080/00014788.2001.9729607
  94. Yang, Z. (2013). Do political connections add value to audit firms? Evidence from IPO audits in China. Contemporary Accounting Research, 30(3), pp. 891-921. https://doi.org/10.1111/j.1911-3846.2012.01177.x
  95. Zhang, H.H. (2017). The Relationship of Abnormal Audit Fees and Accruals: Bargain Power or Cost Control?. Open Journal of Accounting, 6(3), pp. 82-94. https://doi.org/10.4236/ojacct.2017.63007
  96. Zhou, Y. (2017). Narcissism and the art market performance. European Journal of Finance, 23(13), pp. 1197-1218. https://doi.org/10.1080/1351847X.2016.1151804
  97. Zhu, D.H. and Chen, G. (2015). CEO narcissism and the impact of prior board experience on corporate strategy. Administrative Science Quarterly, 60(1), pp. 31–65. https://doi.org/10.1177/0001839214554989.
  98. Zweigenhaft, R. and Marlowe, D. (1973). Signature size: Studies in expressive movement. Journal of Consulting and Clinical Psychology, 40(3), pp. 469-473. https://doi.org/10.1037/h0034503
آمار
تعداد مشاهده مقاله: 598
تعداد دریافت فایل اصل مقاله: 834


سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب