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Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses

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References

1981Auditor size and audit quality5,862 cited
1995Auditor brand name reputations and industry specializations1,482 cited
1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
1990The market for audit services448 cited
1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 cited

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2007The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context200 cited
2012When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors185 cited
2007Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report179 cited
2003Who Cares About Auditor Reputation?162 cited
2019Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

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159 cited

2015Do Clients Avoid “Contaminated” Offices? The Economic Consequences of Low-Quality Audits151 cited

2004The Voluntary Choice of an Auditor of Any Level of Quality150 cited

2017Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?148 cited

2014Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?145 cited

2022Interactive effects of brand reputation and ESG on green bond issues: A sustainable development perspective137 cited

2008The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects?134 cited

2004THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD132 cited