How regulatory media information disclosure affects auditor selection–Empirical evidence based on the interaction platform between investors and listed companies

Honglan Jiang and Qing Jiang

Finance Research Letters, 2024, vol. 67, issue PB

Abstract: This study uses a econometric model to assess how online interactions between investors and listed companies influence auditor selection. It observes auditor choice as a metric to gauge management's response to market reactions from information disclosed on investor-company platforms. Findings reveal that more effective online interactions lead to the selection of higher quality auditors, especially in companies with greater marketization and higher institutional investor shareholding ratios.

Keywords: Investor-enterprise interaction; Auditor selection (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324008560

DOI: 10.1016/j.frl.2024.105826

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