Client-Auditor Mismatches, Internal Control and Strategic Deviance

Libing Yang ()
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Libing Yang: Sichuan Agricultural University, College of Management

A chapter in Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023), 2023, pp 4-11 from Springer

Abstract: Abstract Uses A-share listed companies from 2015 to 2020 as research samples, this paper explores the impact of client-auditor mismatches on strategic deviance. The empirical results show that the client-auditor upward mismatches will restrain the strategic deviance to some extent, in contrast the client-auditor downward mismatches will increase the strategic deviance. The above effects are weaker for firms with higher internal control. This paper enriches the research on the economic consequences of client-auditor mismatches, expands the research perspective on the influencing factors of strategic deviance, and has essential reference value and significance for listed companies, investors, and regulatory authorities.

Keywords: Client-auditor mismatches; auditor choice; enterprise strategic deviance; internal control; corporate governance (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-224-8_2

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DOI: 10.2991/978-94-6463-224-8_2

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