Proprietary information spillovers and supplier choice: evidence from auditors

Aobdia, Daniel

doi:10.1007/s11142-015-9327-x

Cited by 82 publications

(65 citation statements)

References 45 publications

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“…There is evidence that firms with a temporary workforce have more chances for information leakages (Baccara, 2007;Buss and Peukert, 2015). There is also evidence showing that external auditors may share clients' information (Aobdia, 2015;Cai et al, 2016;. In line with these studies, and after controlling for the number of workers, we find that blue-collar crime mainly affects financing terms of firms that employ temporary workers and external auditors.…”

Section: Introductionsupporting

confidence: 85%

Blue-Collar Crime and Finance

et al. 2018

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Section: Introductionsupporting

confidence: 85%

Blue-Collar Crime and Finance

et al. 2018

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“…5 Aobdia (2015), on the contrary, suggested that firms avoid appointing common auditors, to prevent information spillover. It is worth noting that Aobdia (2015) investigated why firms do not appoint certain auditors, instead of auditor choice. 6 Future research could examine the determinants of auditor choice by contextualizing the post-split share reform regime, because a stream of empirical research evidence suggests that the split share structural reform in China has exogenously created an incentive alignment effect, strengthening corporate governance and improving the quality of corporate financial information.…”

Section: Acknowledgementsmentioning

confidence: 99%

“…Aobdia (), on the contrary, suggested that firms avoid appointing common auditors, to prevent information spillover. It is worth noting that Aobdia () investigated why firms do not appoint certain auditors, instead of auditor choice.…”

mentioning

confidence: 99%

Determinants of auditor choice: Review of the empirical literature

Habib

Bhuiyan

et al. 2019

Int J Auditing

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We synthesize the empirical archival literature on the determinants of auditor choice in an international setting, critique the findings, and offer suggestions for future research. We categorize the determinants into (i) firm‐level ownership variables, (ii) nonownership corporate governance determinants, (iii) economic determinants driven by the risk of information asymmetry, and (iv) country‐level institutional determinants, including legal protection of investors, political connections, and national culture. Our comprehensive review not only enriches the academic literature, but also provides material of considerable interest to investors, practitioners (auditors), and regulators.

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“…While she finds that board interlocks and (to some extent) geographical proximity increase the probability that a firm adopts the shelter from a prior user, she does not find significant shelter adoption via shared audit firms. The latter result, although theoretically convincing due to independence regulations on audit services, is somewhat surprising given the large literature on auditors trespassing their limited scope of function (Aobdia, 2015;Cai et al, 2016;Dhaliwal et al, 2016;McGuire, Omer, and Wang, 2012). Calibrating from the audit-firm level to the individual audit engagement partner, Frey (2018) suggests that the engagement of a German tax certified auditor, who signals high competency in taxes, is associated with higher effective tax rates at client firms.…”

Section: Channels For Tax Knowledge Diffusionmentioning

confidence: 98%

Tax Knowledge Diffusion via Strategic Alliances

Mueller

Weinrich

2020

SSRN Journal

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This study examines strategic alliances as channels for tax knowledge diffusion between firms. Despite solid insights on within-firm determinants of tax planning, little is known about tax knowledge diffusion via cross-firm connections. Since theory suggests that the role of strategic alliances in tax knowledge diffusion is ambiguous, we test our notion empirically. To tease out potential tax knowledge diffusion, we analyze changes in the tax planning behavior of high-tax firms in strategic alliances with low-tax firms in comparison to high-tax firms in strategic alliances with other high-tax firms. We apply a multivariate regression model, a difference-indifferences approach and use basic textual analysis to identify the main business purpose of a strategic alliance. We find a substantial increase in the tax planning behavior of high-tax firms in strategic alliances with low-tax firms relative to high-tax firms in high-tax strategic alliances. Additionally, our results suggests that high-tax firms are able to adjust their tax planning behavior within two years of network initiation when cooperating with low-tax firms. Because we are also able to provide a series of robustness checks, we interpret the identified responses to be consistent with existing tax knowledge diffusion via strategic alliances.

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Proprietary information spillovers and supplier choice: evidence from auditors

Cited by 82 publications

References 45 publications

Blue-Collar Crime and Finance

Blue-Collar Crime and Finance

Determinants of auditor choice: Review of the empirical literature

Tax Knowledge Diffusion via Strategic Alliances

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