DiGabriele, James A. - In: International Journal of Critical Accounting 5 (2013) 3, pp. 275-287
Previous research has set a firm position on quality and credibility of accounting information in the audit markets. Firth and Smith (1992), Firth and Liau-Tan (1998) and DeFranco et al. (2010) observed that brand name auditors provide higher assurance and credibility to the audited financial...