Chief executive officer retirement and auditor’s risk assessment: The interacting effect of chief executive officer identity in family firms

• المؤلفون الرئيسيون: Abdulmalik, Salau Olarinoye, Amran, Noor Afza, Che Ahmad, Ayoib
• التنسيق: مقال
• اللغة: English
• منشور في: Emerald Publishing Limited 2020
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/27225/1/JFRA%2018%202%202020%20343%20361.pdf; http://repo.uum.edu.my/27225/; http://doi.org/10.1108/JFRA-04-2019-0052

Purpose – This study aims to examine the unique nature of family firms by investigating the moderating effect of chief executive officer (CEO) identity on CEO career horizon and the auditor’s client risk assessment. Consistent with literature on family businesses, the level of CEO attachment to soci...