, including Indonesia. A recent study conducted in Indonesia reveals that the reputation of auditing firms, as rated by clients … of this study is to analyze whether the reputation or competence of an auditor affects audit quality, within … auditor capability does not affect audit quality. Audit quality in Indonesia is therefore not determined by firm reputation or …

the IPO market. Our results support a reputation rationale for audit quality, and also show contagion among Big 4 audit …

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 …