Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023)

Client-Auditor Mismatches, Internal Control and Strategic Deviance

Authors
Libing Yang1, *
1College of Management, Sichuan Agricultural University, Chengdu, China
*Corresponding author. Email: ylibing002@163.com
Corresponding Author
Libing Yang
Available Online 23 August 2023.
DOI
10.2991/978-94-6463-224-8_2How to use a DOI?
Keywords
Client-auditor mismatches; auditor choice; enterprise strategic deviance; internal control; corporate governance
Abstract

Uses A-share listed companies from 2015 to 2020 as research samples, this paper explores the impact of client-auditor mismatches on strategic deviance. The empirical results show that the client-auditor upward mismatches will restrain the strategic deviance to some extent, in contrast the client-auditor downward mismatches will increase the strategic deviance. The above effects are weaker for firms with higher internal control. This paper enriches the research on the economic consequences of client-auditor mismatches, expands the research perspective on the influencing factors of strategic deviance, and has essential reference value and significance for listed companies, investors, and regulatory authorities.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
23 August 2023
ISBN
978-94-6463-224-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-224-8_2How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Libing Yang
PY  - 2023
DA  - 2023/08/23
TI  - Client-Auditor Mismatches, Internal Control and Strategic Deviance
BT  - Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023)
PB  - Atlantis Press
SP  - 4
EP  - 11
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-224-8_2
DO  - 10.2991/978-94-6463-224-8_2
ID  - Yang2023
ER  -