Government and managerial influence on auditor switching under partial privatization

• Published in: Journal of accounting and public policy Vol. 33; no. 4; pp. 372 - 390
• Main Authors: Bagherpour, Mohammad A., Monroe, Gary S., Shailer, Greg
• Format: Journal Article
• Language: English
• Published: New York Elsevier Inc 01.07.2014; Elsevier Sequoia S.A
• Subjects: Associations; Auditing; Auditors; Competition; Iran; Markets; Middle East; Nationalization; Private sector; Privatization; Public enterprise; Public policy; Public sector; Regulation; Social policy; Stockholders; Studies; Transition economies; Iran

We investigate how auditor switching is affected by government influence, misalignment between type of auditor (government vs. private) and type of controlling shareholder (government vs. private), and misalignment between an incumbent auditor and imputed preferences of managers in a market characte...