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Keywords: audit offices
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Journal Articles
The Accounting Review (2022) 97 (2): 317–347.
Published: 01 March 2022
...Gladys Lee; Vic Naiker; Christopher R. Stewart ABSTRACT This study examines whether the audit quality of Big 4 audit firms is affected by an audit office's proximity to more target universities for appointing staff auditors. We identify these target universities using a recruitment map of a Big 4...
Journal Articles
The Accounting Review (2015) 90 (6): 2537–2570.
Published: 01 November 2015
...Quinn T. Swanquist; Robert L. Whited ABSTRACT This study investigates whether the market for audit clients penalizes auditors following association with low-quality audits. Specifically, we examine whether audit offices experience a loss in local market share following client restatements. We...