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Keywords: auditor switches
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (2): 85–104.
Published: 01 June 2023
...: Accepted by Joseph F. Brazel, under the Senior Editorship of D. Scott Schowalter. 07 06 2021 18 03 2022 12 04 2022 2023 auditor reputation unethical behavior KPMG scandal auditor switches audit client acquisition Big 4 auditors The breadth and seriousness...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2017) 31 (1): 57–81.
Published: 01 March 2017
... at the 2015 AAA Auditing Midyear Meeting. audit pricing auditor switches audit market concentration lowballing Increasingly, regulators, standard setters, and audit clients have expressed concern over the level of concentration in the U.S. audit market ( GAO 2003 , 2008 ; The American...