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Title: Management demography and auditor choice : the case of China
Authors: Cheng, LTW 
Leung, TY
Keywords: Audit quality
Management demography
Upper echelons theory
Issue Date: 2011
Publisher: University of Missouri-St. Louis
Source: International review of accounting, banking, and finance, 2011, v. 3, no. 2, p. 103-121 How to cite?
Journal: International review of accounting, banking, and finance 
Abstract: We examine whether management demographic characteristics would influence the choice of auditor. Auditors play an important role in controlling management reporting discretion. By examining the impact of management demography on the effect of auditor quality, we provide insight on the implementation of monitoring mechanism of firms in China. Our findings show that the upper echelons influence corporate governance commitment through auditor choice.
ISSN: 1946-6404
EISSN: 1946-6412
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