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INDEXED PUBLICATIONS1
CROSSREF CITATIONS2
CROSSREF · CITED PUBLICATIONS100.0%
CROSSREF · MEAN CITATIONS2.0

Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 00:21 UTC. Means and percentages use records with known counts.

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1 publications

JOURNAL ARTICLE

CEO Power and Auditor Choice

Bo Ouyang · Zenghui Liu · Christine Sun

International Journal of Finance & Banking Studies · 2015

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In this paper, we examine the impact of CEO power on auditor choice. We are motivated by the competing financial reporting incentives arising from CEO power. Our empirical finding suggests that powerful CEOs are more likely to hire high-quality auditors as a signal of superior financial reporting quality. We contribute to the literature of auditor switch and extend the research on the links between CEO power and firm behaviors.

DOI 10.20525/ijfbs.v4i4.392 Crossref citations8 OpenAlex citations