Artikel
External audit quality and firms' credit score
Using a sample of UK firms, we investigate whether external audit quality has an informational role for firms credit score. In our general research setting, we could not find any evidence on the association between firms' credit score and external audit quality. However, when firms are suspected to be engaged in managerial misstatements, firms' credit score seems to be associated with external audit quality. In particular, suspected firms get high credit score when they are audited by one of industry-specialised auditors. In addition, credit rating agencies penalise suspect firms when they pay high audit and non-audit fees.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-16 ; Abingdon: Taylor & Francis
- Klassifikation
-
Management
- Thema
-
Audit quality
industry-specialised auditors
audit fee
non-audit fee
credit rating
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Zalata, Alaa Mansour
Elzahar, Hany
McLaughlin, Craig
- Ereignis
-
Veröffentlichung
- (wer)
-
Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2020
- DOI
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doi:10.1080/23311975.2020.1724063
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Zalata, Alaa Mansour
- Elzahar, Hany
- McLaughlin, Craig
- Taylor & Francis
Entstanden
- 2020
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