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

• Main Authors: Abdulmalik, Salau Olarinoye, Amran, Noor Afza, Che Ahmad, Ayoib
• Format: Article
• Language: English
• Published: Emerald Publishing Limited 2020
• Subjects: HF5601 Accounting
• Online Access: 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...