Friedrich, Christian; Quick, Reiner - In: Critical perspectives on accounting : an international … 98 (2024), pp. 1-26
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 …
