-2009. The evidence suggests that the SEC is significantly less likely to name a Big N auditor as a defendant, after controlling …; and (ii) is less likely to name a Big N audit firm relative to individual Big N partners. Moreover, the SEC relies … discussed. Though private litigation against auditors is associated with a loss of market share for the auditor, there is no …

-market liberalization induced by the implementation of the Shanghai - Hong Kong Stock Connect increases auditor prudence and leads to audit …Using a shock to the Chinese capital market and unique and detailed audit-adjustment data, this paper investigates the … significantly decreases the frequency and magnitude of upward audit adjustments, its effect on the probability or magnitude of …

We provide insights into how the market processes going concern audit opinions based on the trading of some well …