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Risk Shifts in the Market for Audits: An Examination of Changes in Risk for “Second Tier” Audit Firms

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References

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2004Audit Firm Portfolio Management Decisions293 cited
1997Litigation Risk and Auditor Resignations.282 cited
2009Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?270 cited
1990Determinants of Fee Cutting on Initial Audit Engagements255 cited
2007Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era227 cited
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2012The Effect of Corporate Governance on Auditor-Client Realignments110 cited
2016Auditor Changes and the Cost of Bank Debt94 cited
2013The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility91 cited
2013An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors87 cited
2019

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The Economic Consequences of Audit Firms’ Quality Control System Deficiencies

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2010Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–200382 cited

2012Auditor size, tenure, and bank loan pricing67 cited

2019Regulatory Spillovers in Common Audit Markets63 cited

2020Auditor Responses to Shareholder Activism60 cited

2021Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts54 cited

2012The changing relationship between audit firm size and going concern reporting53 cited

2015Audit Firms' Client Acceptance Decisions: Does Partner-Level Industry Expertise Matter?51 cited

2015Does auditor size matter? Evidence from small audit firms51 cited

2018An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings48 cited

2015Spatial Competition at the Intersection of the Large and Small Audit Firm Markets47 cited

2013The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms45 cited