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Auditor Size and Audit Quality Revisited: The Importance of Audit Technology · Study

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PreprintAuditor Size and Audit Quality Revisited: The Importance of Audit Technology

Louis‐Philippe Sirois2011

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Preprintgreen2011

Auditor Size and Audit Quality Revisited: The Importance of Audit Technology

Louis‐Philippe Sirois · Dan A. Simunic

59 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Merger and Competition Analysis Corporate Governance and Financial Management

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References

1997A Survey of Corporate Governance 1999Corporate Ownership Around the World 1981Auditor size and audit quality 2003Earnings management and investor protection: an international comparison 1981The Role of Market Forces in Assuring Contractual Performance 1997A Survey of Corporate Governance 1998Corporate Ownership Around the World 1989Quantity precommitment and Bertrand competition yield Cournot outcomes

Cited by

2013Competition in the Audit Market: Policy Implications 2020Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees 2014The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms 2023Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction 2022Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*2016The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience

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Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations59

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1694613

openalex_workW2736255472

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2019The effect of audit market structure on audit quality and audit pricing in the private‐client market

2020The Effect of Firm Characteristics and Good Corporate Governance Characteristics to Earning Management Behaviors