Do Managers Reappoint Auditor for Related Party Transactions? Evidence from Selected East Asian Countries
2022-10-08
We study the association between auditor reappointment (initial relationship stage), including recurring auditor appointment over several consecutive years (close relationship stage) and company engagement in related-party transactions (RPTs) for selected listed companies from Hong Kong, Malaysia, Singapore and Thailand. The results show that auditor reappointment has significant and negative associationsContinue Reading