Audit committee chairman and auditor choice: an analysis of first-tier, second-tier, and third-tier accounting firms

Audit committee chairman and auditor choice: an analysis of first-tier, second-tier, and third-tier accounting firms

The audit committee (AC) plays a crucial role in corporate governance, particularly in financial reporting and the selection of independent auditors. Despite this, the literature on the role of the AC chair is sparse. This study seeks to elucidate the influence of AC chairman characteristics on audi...

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Bibliographic Details
Main Authors: Ni Wayan Rustiarini, Anik Yuesti, Ni Made Sunarsih, I Made Sudiartana
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
Audit committee
auditor selection
big four
financial expertise
gender diversity
M42
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2444546
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