Research Article

경영자 재임 초기와 감사인의 지역성

밭자르갈, 유재호

서울대학교
University of North Carolina at Chapel Hill

발행: 2024년 1월 · 53권 3호 · pp. 595-629

DOI: https://doi.org/10.17287/kmr.2024.53.3.595

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초록

최근 문헌은 현지인이 비현지인보다 정보적 우위를 가짐을 시사한다. 본 연구는 초기 재임 CEO와 감사인의 지역성 간의 관계를 분석하며, CEO의 초기 재임 기간에 감사인 선택이 어떻게 영향을 받는지 검증한다.

키워드: CEO career concernsCEO tenureEarly-tenure CEOsLocal auditors

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발행일 2024-01-01

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