Auditor attributes and its association with financial distress: An Australian context

This study investigates the effects of four pivotal auditor attributes underpinning auditor quality (i.e., auditor brand, non-audit services, audit tenure, and audit fee) on the likelihood of Australian firms’ financial distress. Findings indicate that all four auditor attributes are negatively asso...

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Main Author: Soobratty, Wahseem Ahmed Issa
Format: Thesis
Published: Curtin University 2018
Online Access:http://hdl.handle.net/20.500.11937/73530
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author Soobratty, Wahseem Ahmed Issa
author_facet Soobratty, Wahseem Ahmed Issa
author_sort Soobratty, Wahseem Ahmed Issa
building Curtin Institutional Repository
collection Online Access
description This study investigates the effects of four pivotal auditor attributes underpinning auditor quality (i.e., auditor brand, non-audit services, audit tenure, and audit fee) on the likelihood of Australian firms’ financial distress. Findings indicate that all four auditor attributes are negatively associated with firm financial distress. Results from this study have consequently clear implications for regulators, capital market participants, management, auditors, and scholars.
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institution Curtin University Malaysia
institution_category Local University
last_indexed 2025-11-14T10:45:11Z
publishDate 2018
publisher Curtin University
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spelling curtin-20.500.11937-735302018-12-19T07:01:07Z Auditor attributes and its association with financial distress: An Australian context Soobratty, Wahseem Ahmed Issa This study investigates the effects of four pivotal auditor attributes underpinning auditor quality (i.e., auditor brand, non-audit services, audit tenure, and audit fee) on the likelihood of Australian firms’ financial distress. Findings indicate that all four auditor attributes are negatively associated with firm financial distress. Results from this study have consequently clear implications for regulators, capital market participants, management, auditors, and scholars. 2018 Thesis http://hdl.handle.net/20.500.11937/73530 Curtin University fulltext
spellingShingle Soobratty, Wahseem Ahmed Issa
Auditor attributes and its association with financial distress: An Australian context
title Auditor attributes and its association with financial distress: An Australian context
title_full Auditor attributes and its association with financial distress: An Australian context
title_fullStr Auditor attributes and its association with financial distress: An Australian context
title_full_unstemmed Auditor attributes and its association with financial distress: An Australian context
title_short Auditor attributes and its association with financial distress: An Australian context
title_sort auditor attributes and its association with financial distress: an australian context
url http://hdl.handle.net/20.500.11937/73530