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Government and managerial influence on auditor switching under partial privatization

Bagherpour, Mohammad; Monroe, Gary; Shailer, Gregory


We investigate how auditor switching is affected by government influence, misalignment between type of auditor (government vs. private) and type of controlling shareholder (government vs. private), and misalignment between an incumbent auditor and imputed preferences of managers in a market characterized by continued substantial government ownership in listed entities. We exploit a natural policy and regulatory experiment in Iran that allows us to investigate what happens when previously...[Show more]

CollectionsANU Research Publications
Date published: 2014
Type: Journal article
Source: Journal of Accounting and Public Policy
DOI: 10.1016/j.jaccpubpol.2014.04.004


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