Culture and auditor choice: A test of the secrecy hypothesis

被引：139

作者：

Hope, Ole-Kristian ^{[1
]}

Kang, Tony ^{[2
]}

Thomas, Wayne ^{[3
]}

Yoo, Yong Keun ^{[4
]}

机构：

[1] Univ Toronto, Rotman Sch Management, Toronto, ON M5S 1A1, Canada

[2] Florida Atlantic Univ, Barry Kaye Coll Business, Boca Raton, FL 33431 USA

[3] Univ Oklahoma, Michael F Price Coll Business, Norman, OK 73019 USA

[4] Korea Univ, Sch Business, Seoul, South Korea

来源：

JOURNAL OF ACCOUNTING AND PUBLIC POLICY | 2008年 / 27卷 / 05期

关键词：

Culture; Secrecy; Auditor quality; International;

D O I：

10.1016/j.jaccpubpol.2008.07.003

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The purpose of this study is to investigate whether firms' auditor choice relates to national culture. We construct a novel measure of secretiveness based on Hofstede [Hofstede, G., 1980. Culture's Consequences: International Differences in Work Related Values. Sage Publications, Beverly Hills, CA) cultural factors. Using a very large sample of firms from 37 countries and controlling for a number of firm- and country-level factors, we find that firms in "more secretive" countries are less likely to hire a Big 4 auditor. We also document that the relation between secrecy dimension of national culture and auditor choice is mitigated by the firms' degree of internationalization. These results establish a link between national culture and financial reporting quality through the firm's choice of auditor. (c) 2008 Elsevier Inc. All rights reserved.

引用

页码：357 / 373

页数：17

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