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The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

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  • Cory A. Cassell
  • Gary Giroux
  • Linda A. Myers
  • Thomas C. Omer

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  • Cory A. Cassell & Gary Giroux & Linda A. Myers & Thomas C. Omer, 2013. "The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 40(3-4), pages 350-372, April.
    • Handle: RePEc:bla:jbfnac:v:40:y:2013:i:3-4:p:350-372
    DOI: 10.1111/jbfa.2013.40.issue-3-4
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    Citations

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    Cited by:

    1. Elizabeth D. Almer & M. Kathleen Harris & Julia L. Higgs & Joseph R. Rakestraw, 2021. "Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms," Journal of Business Ethics, Springer, vol. 173(2), pages 401-421, October.
    2. Pinghsun Huang & Yi-Chieh Wen & Yan Zhang, 2020. "Does the monitoring effect of Big 4 audit firms really prevail? Evidence from managerial expropriation of cash assets," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 739-768, August.
    3. Comprix, Joseph & Huang, Huichi, 2015. "Does auditor size matter? Evidence from small audit firms," Advances in accounting, Elsevier, vol. 31(1), pages 11-20.
    4. Mark DeFond & David H. Erkens & Jieying Zhang, 2017. "Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching," Management Science, INFORMS, vol. 63(11), pages 3628-3649, November.
    5. Cahan, Steven & Hay, David & Li, Lina Z., 2021. "Audit firm merger and the strategic response by large audit firms," The British Accounting Review, Elsevier, vol. 53(3).
    6. Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
    7. Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
    8. Abdulkarim Hamdan J. Alhazmi & Sardar Islam & Maria Prokofieva, 2024. "The Impact of Changing External Auditors, Auditor Tenure, and Audit Firm Type on the Quality of Financial Reports on the Saudi Stock Exchange," JRFM, MDPI, vol. 17(9), pages 1-26, September.
    9. Chuanzi Guo & Minghua Gao & Junyi Li, 2023. "Research on the Role of Minority Shareholders in State-Owned Enterprises Based on Big Data," Sustainability, MDPI, vol. 15(3), pages 1-18, January.
    10. Fitzgerald, Brian C. & Giroux, Gary A., 2014. "Voluntary formation of audit committees by large municipal governments," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 67-74.
    11. Dang, Man & Puwanenthiren, Premkanth & Truong, Cameron & Henry, Darren & Vo, Xuan Vinh, 2022. "Audit quality and seasoned equity offerings methods," International Review of Financial Analysis, Elsevier, vol. 83(C).
    12. Chen Chen & Ting‐Chiao Huang & Mukesh Garg & Mehdi Khedmati, 2021. "Governments as customers: Exploring the effects of government customers on supplier firms’ information quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1630-1667, October.
    13. Casey, Ryan J. & Kaplan, Steven E. & Pinello, Arianna Spina, 2015. "Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?," Advances in accounting, Elsevier, vol. 31(1), pages 1-10.

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