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Do Acquirers Retain or Attract Customers Following Mergers and Acquisitions? Evidence from the Audit Industry
Mason, Paul - 2020
to mergers broadly, and to study several audit market dynamics. Unlike most merger settings that primarily allow … that the number of clients switching to the acquiring auditor increases following the merger, however we find that this is … evidence that the merger generates a sustained gain in market share or significant increase in aggregate fees. Our study is …
Persistent link: https://www.econbiz.de/10012826641
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On the Benefits of Audit Market Consolidation : Evidence from Merged Audit Firms
Gong, Qihui - 2019
We examine efficiency improvement associated with audit firm mergers. Our analysis is made possible by a unique dataset of audit hours in China. We find a significant reduction in audit hours, unaccompanied by a deterioration in audit quality, of merged audit firms. Further, we find a larger...
Persistent link: https://www.econbiz.de/10012904124
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Do Critical Audit Matters Provide Decision-Relevant Information to Investors? Evidence from Merger and Acquisition Announcements
Abbott, Lawrence; Buslepp, William L. - 2022
investors react more negatively to merger and acquisition announcements when the audit report preceding the announcement …
Persistent link: https://www.econbiz.de/10014078748
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Auditor Expertise in Mergers and Acquisitions
Gal-Or, Ronen; Hoitash, Rani; Hoitash, Udi - 2022
We contribute to the literature on auditor’s task-specific expertise by examining the role of auditor experience in mergers and acquisitions (M&A), a complicated and increasingly prevalent corporate event that can give rise to misreporting. We find that in industries with more complex...
Persistent link: https://www.econbiz.de/10013306198
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The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base
Zimmerman, Ally; Moeini Chaghervand, Amirali; Sellers, … - 2021
This study investigates accounting firm office mergers and acquisitions (M&A). It explores whether office M&A affect post-acquisition office audit quality, particularly whether there is a spillover effect on the existing client base of the acquiring office. We capitalize on a unique...
Persistent link: https://www.econbiz.de/10013230858
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Does Client Acquisition Impair the Objectivity of Engagement Partners and Engagement Quality Review Partners?
Chan, Ian; Duh, Rong-Ruey; Tan, Hun-Tong - 2022
We conduct two experiments using experienced audit partners as participants to investigate whether engagement partners’ involvement in the client acquisition process as the contact partner can influence their subsequent audit judgments, and whether the engagement quality review partner’s...
Persistent link: https://www.econbiz.de/10014241846
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Earnings quality of foreign versus U.S. reverse mergers : geographical location or firm-level incentives?
Chen, Chu; Gotti, Giorgio; Herrmann, Don; Schumann, Kathryn - In: Journal of international accounting research 15 (2016) 1, pp. 49-66
Persistent link: https://www.econbiz.de/10011492821
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'U.S. Worldwide Taxation and Domestic Mergers and Acquisitions' A Discussion
Chen, Novia (Xi); Shevlin, Terry J. - 2021
Harris and O’Brien (2018) investigate whether U.S. tax policy distorts U.S. multinationals’ (MNCs) investment. They find that MNCs facing higher repatriation tax costs engage in fewer domestic acquisitions. The study re-examines the results in two prior studies that found no effect (Hanlon...
Persistent link: https://www.econbiz.de/10013248899
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Common auditors in M&A transactions
Cai, Ye; Kim, Yongtae; Park, Jong Chool; White, Hal D. - In: Journal of accounting & economics 61 (2016) 1, pp. 77-99
Persistent link: https://www.econbiz.de/10011453412
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Can auditors mitigate information asymmetry in M&As? : an empirical analysis of the method of payment in Belgian transactions
Luypaert, Mathieu; Van Caneghem, Tom - In: Auditing : a journal of practice & theory 33 (2014) 1, pp. 57-91
Persistent link: https://www.econbiz.de/10010425008