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AuthorBen-Hassoun A.
AuthorAloui C.
AuthorBen-Nasr H.
Available date2020-03-03T06:19:02Z
Publication Date2018
Publication NameResearch in International Business and Finance
ResourceScopus
ISSN2755319
URIhttp://dx.doi.org/10.1016/j.ribaf.2017.07.167
URIhttp://hdl.handle.net/10576/13089
AbstractThis paper examines whether post- privatization internal governance mechanisms act in a complementary or substitutable fashion in determining auditor choice of newly privatized firms in the Middle East and North Africa region. We find that foreign ownership and board size are positively related to appointing a BigN auditor, while government ownership, board independence and CEO duality show a negative correlation. Moreover, we find that the effectiveness of the board of directors acts as a substitute to the effectiveness of ownership structure in choosing a BigN auditor. Our results suggest that better governance provide a better financial reporting quality of privatized firms.
Languageen
PublisherElsevier Ltd
SubjectAuditor choice
Internal governance mechanisms
MENA region
Privatization
TitleDemand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit
TypeArticle
Pagination334 - 348
Volume Number45
dc.accessType Abstract Only


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