The international firms as new entrants to the statutory audit market: an empirical analysis of auditor selection in Greece, 1993 to 1997

European Accounting Review

Volumn 10, Issue 3, 2001, Pages 439-459

  Citron, David B ^a   Manalis, Gikas ^b  

^a CITY UNIVERSITY   (United Kingdom)

^b Hellenic Exchanges Holdings SA   (Greece)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 20744443485     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/713764634     Document Type: Article

References (16)

1. Ballas, A., 1999. Privatising the statutory auditing services in Greece. Accounting, Business and Financial History, 9 (3): 349–373.
2. Beattie, V., and Fearnley, S., 1995. The importance of audit firm characteristics and the drivers of auditor change in UK listed companies. Accounting and Business Research, 25 (100): 227–239.
3. Caramanis, C. V., 1997. The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour. European Accounting Review, 6 (1): 85–108.
4. Caramanis, C. V., 1998. Assessing the impact of “liberalization” on auditor behaviour: accounting research in politically charged contexts. Accounting, Auditing and Accountability Journal, 11 (5): 562–592.
5. Caramanis, C. V., 1999. International accounting firms versus indigenous auditors: intraprofessional conflict in the Greek auditing profession, 1990–1993. Critical Perspectives on Accounting, 10: 153–196.
6. Craswell, A. T., 1988. The association between qualified opinions and auditor switches. Accounting and Business Research, 19 (73): 23–31.
7. DeAngelo, L. E., 1981. Auditor size and audit quality. Journal of Accounting and Economics, 3: 183–199.
8. DeFond, M. L., 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice and Theory, 11 (1): 16–31.
9. Eichenseher, J. W., 1985. The effects of foreign operations on domestic auditor selection. Journal of Accounting, Auditing and Finance, 8 (3): 195–209.
10. European Accounting Focus. May 1997. Greece - the Big Six still waiting in the wings May, 5–12.
11. European Accounting Focus. November 1998. Focus on Greece where the Big Five have a main challenger November, 6–11.
12. Firth, M., and Smith, A., 1992. Selection of auditor firms by companies in the new issue market. Applied Economics, 24: 247–255.
13. Francis, J. R., and Wilson, E. R., 1988. Auditor changes: a joint test of theories relating to agency costs and auditor determination. Accounting Review, 63 (4): 663–682.
14. Johnson, W. B., and Lys, T., 1990. The market for audit services - evidence from voluntary auditor changes. Journal of Accounting and Economics, 12: 281–308.
15. MacErlean, N., 1992. Greek firms poised for audit explosion. Accountancy, August: 101
16. Perrin, S., 1999. International rescue. Accountancy, July: 62–63.