CEO Power and Auditor Choice
Bo Ouyang · Zenghui Liu · Xiaojie Christine Sun
International Journal of Finance & Banking Studies · 2016 · Vol. 4 / Issue 4 · 44
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Observed 21 Oct 2026, 00:21 UTC
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Abstract
<p><em>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.</em></p>
Authors & affiliations
Bo Ouyang
Affiliation not supplied
Zenghui Liu
Affiliation not supplied
Xiaojie Christine Sun
Affiliation not supplied
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