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Following the findings from marketing and management literature on corporate reputation, we develop a new proxy to measure the audit office reputation and examine the impact of this measure on audit fees and audit quality. We argue that the presence of reputable clients and their tenure with the...
Persistent link: https://www.econbiz.de/10013056153
We examine whether the public disclosure of a client cyber-breach hurts the reputation of the local engagement office of the incumbent auditor. Prior research suggests that alleged client misconduct (even if unrelated to accounting) can hurt the auditor’s reputation and bargaining position...
Persistent link: https://www.econbiz.de/10013232630
Prior studies have examined the effect of a decline in the auditor's or client's reputation on auditor switching, market shares, and stock prices. We extend these studies by examining the effect of an unexpected increase in a client's reputation on audit fees at the office level. We argue that...
Persistent link: https://www.econbiz.de/10013078496
Persistent link: https://www.econbiz.de/10011818798