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Keywords: auditor quality
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 115–137.
Published: 01 February 2018
... by Susan Scholz, under the Senior Editorship of Jeffrey R. Cohen. July 2014 April 2017 © 2018 American Accounting Association. All rights reserved. 2018 auditor quality auditor tenure auditor industry specialization diversification agency costs Studies suggest...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 113–138.
Published: 01 August 2015
... of sophisticated investors. When the audit market is differentiated and investors are heterogeneous, an increase in the penalty for firms that receive a qualified opinion will lead to a decrease in the overall audit quality in the market. Our conclusions remain valid even after taking audit fees, auditor quality...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (3): 47–79.
Published: 01 August 2015
... reduce crash risk because of their information intermediary and corporate governance roles. Using a large sample of U.S. stocks spanning the period 1990–2009, we examine the issue empirically by using auditor industry specialization as our proxy for auditor quality. Our main finding is a statistically...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 71–99.
Published: 01 November 2011
... when the borrower is a client of a non-Big 4 auditor. Third, the effect of auditor quality (Big 4 versus non-Big 4) on loan ownership structure is less pronounced when lenders are able to gather more information about the borrower prior to the loan deal. Overall, our results suggest that auditor...