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CEO cultural heritage and the pricing of audit services
Journal of Business Finance & Accounting ( IF 2.709 ) Pub Date : 2021-06-21 , DOI: 10.1111/jbfa.12550
Anh Viet Pham 1 , Mia Hang Pham 2 , Cameron Truong 3
Affiliation  

We construct preferences toward risk and uncertainty as reflected in the cultural heritage of chief executive officers (CEOs) managing public firms in the United States. We demonstrate that auditors take into account the cultural traits of CEOs in the pricing of their audit services. We also show that CEO cultural heritage is associated with a firm's misreporting, internal control weakness, and accounting conservatism. The results are robust to controlling for other known attributes of CEOs, firm characteristics, and corporate governance. Our study contributes to research on corporate risk culture, CEO characteristics, and determinants of the pricing of audit services and financial reporting quality.

中文翻译:

CEO文化传承与审计服务定价

我们构建了对风险和不确定性的偏好,这反映在美国管理上市公司的首席执行官 (CEO) 的文化传统中。我们证明审计师在定价审计服务时会考虑 CEO 的文化特征。我们还表明,CEO 文化传统与公司的误报、内部控制薄弱和会计保守主义有关。对于控制 CEO、公司特征和公司治理的其他已知属性,结果是稳健的。我们的研究有助于研究企业风险文化、CEO 特征以及审计服务定价和财务报告质量的决定因素。
更新日期:2021-06-21
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