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Keywords: audit officeClose
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 185–208.
Published: 01 August 2020
...Qiao Xu; Rachana Kalelkar SUMMARY This paper examines whether inaccurate going-concern opinions negatively affect the audit office's reputation. Assuming that clients perceive the incidence of going-concern opinion errors as a systematic audit quality concern within the entire audit office, we...
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 1–26.
Published: 01 May 2020
... auditors, we find robust evidence that local audit office size is significantly and negatively related to future stock price crash risk. The evidence is consistent with the view that large audit offices effectively detect and deter bad news hoarding activities in comparison with their smaller counterparts...