Abstract
Major business failures, including Enron and World Com in the United States and Harris Scarfe and HIH in Australia, and related alleged audit failures, have put the choice of auditor on the agenda. The choice of the “right” auditor has economic consequences for an auditee and implications for corporate governance. This paper discusses factors important to explaining auditor choice, including institutional factors (pertaining to the auditee and auditor) and newer emerging criteria as well as networking between directors and auditors. The paper discusses the relevant research and the policy implications for good corporate governance of auditor choice in publicly listed companies.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
