accounting firm’s reputation as an auditor. They may negatively affect the Big Four, its clients, and client stakeholders. From …, such as Germany, are of particular interest in this context because they rely on reputation risks to motivate Big Four … that KPMG allows clients more opportunistic accounting choices. Overall, our analysis suggests that reputation may be …

the accounting firm's reputation as an auditor. Along with short-term reputation effects, this may induce longer …-term economic consequences and reactions by the accounting firm to counteract reputation losses. Accordingly, we analyze whether two … events of observable non-audit service deficiencies of KPMG Germany impair KPMG's reputation as an auditor in the short run …