Abstract
In recent years increasing attention has been devoted to factors affecting companies' choice of auditors. Research in this area has focused on the effects of firms' attributes, typically between the larger accounting firms. However, this research has excluded entirely from its scope the impact of cultural and environmental factors in shaping decisions. This paper focuses on the impact of personal connection on auditor concentration. This phenomenon is common to many countries around the world especially Asian countries. The evidence provided in this paper shows that auditor choice is not independent of personal connections between chairmen of companies.
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