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Keywords: informational influence
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Journal Articles
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 189–218.
Published: 01 May 2024
... auditors (non-Big 4-ISA client firms). Consistent with the prediction of informational influence theories, we find that non-Big 4-ISA client firms that belong to an industry with a greater presence of high-quality auditors are associated with lower investment inefficiency. The effect is more pronounced...
