Title

The impact of ethics, corporate governance, and culture on auditor choice: Evidence from the ASEAN countries of the Philippines, Vietnam, Thailand, and Indonesia

Date of Publication

2016

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Alger C. Tang

Alloysius S. Paril

Aeson Luis C. Dela Cruz

Defense Panel Chair

Cynthia P. Cudia

Defense Panel Member

Alger C. Tang

Alloysius S. Paril

Aeson Luis C. Dela Cruz

Arnel Onesimo O. Uy

Abstract/Summary

This thesis studies whether corporate ethics, corporate governance, and culture (measured by a secrecy score) have an effect on a company's auditor choice. Evidence was gathered from the ASEAN countries of the Philippines, Vietnam, Thailand, and Indonesia. Based on a sample of 1,535 firm year observations from the year 2009 to 2013 and after controlling for firm level variables (size of total assets, return on equity, and cash flow from operations), we find that corporate ethics has no significant effect on auditor choice. We also find that as a company's corporate governance improves and the more secretive it is, the more likely it would hire a big 4 auditor.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU23364

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

viii, 154 leaves : illustrations (some colored) ; 28 cm + ; 1 computer disc ; 4 3/4 in.

Keywords

Auditors--Selection and appointment--Southeast Asia; Auditors--Professional ethics--Southeast Asia

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