Bauwhede, Heidi Vander; Willekens, Marleen - In: European Accounting Review 13 (2004) 3, pp. 501-522
This paper contributes to the empirical audit-quality literature and provides evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market. Auditor size is used as audit-quality proxy. Prior evidence on audit-quality differentiation between...