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Assurer Reputation for Competence in a Multiservice Context

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  • Ananda R. Ganguly
  • Joshua Herbold
  • Mark E. Peecher

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  • Ananda R. Ganguly & Joshua Herbold & Mark E. Peecher, 2007. "Assurer Reputation for Competence in a Multiservice Context," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 133-170, March.
  • Handle: RePEc:wly:coacre:v:24:y:2007:i:1:p:133-170
    DOI: 10.1506/Y224-5Q33-G6R2-817M
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    References listed on IDEAS

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    1. Paul Slovic, 1993. "Perceived Risk, Trust, and Democracy," Risk Analysis, John Wiley & Sons, vol. 13(6), pages 675-682, December.
    2. Yaniv, Ilan & Kleinberger, Eli, 2000. "Advice Taking in Decision Making: Egocentric Discounting and Reputation Formation," Organizational Behavior and Human Decision Processes, Elsevier, vol. 83(2), pages 260-281, November.
    3. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    4. Charles T. Clotfelter & Philip J. Cook, 1993. "Notes: The "Gambler's Fallacy" in Lottery Play," Management Science, INFORMS, vol. 39(12), pages 1521-1525, December.
    5. Karim Jamal & Michael Maier & Shyam Sunder, 2003. "Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 285-309, May.
    6. Plott, Charles R. & Gray, Peter, 1990. "The multiple unit double auction," Journal of Economic Behavior & Organization, Elsevier, vol. 13(2), pages 245-258, March.
    7. Camerer, Colin & Weigelt, Keith, 1988. "Experimental Tests of a Sequential Equilibrium Reputation Model," Econometrica, Econometric Society, vol. 56(1), pages 1-36, January.
    8. Michael Firth, 1990. "Auditor Reputation: The Impact of Critical Reports Issued by Government Inspectors," RAND Journal of Economics, The RAND Corporation, vol. 21(3), pages 374-387, Autumn.
    9. David J. Teece, 2003. "Towards an Economic Theory of the Multiproduct Firm," World Scientific Book Chapters, in: Essays In Technology Management And Policy Selected Papers of David J Teece, chapter 15, pages 419-446, World Scientific Publishing Co. Pte. Ltd..
    10. Libby, Robert & Bloomfield, Robert & Nelson, Mark W., 2002. "Experimental research in financial accounting," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 775-810, November.
    11. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    12. William Vickrey, 1961. "Counterspeculation, Auctions, And Competitive Sealed Tenders," Journal of Finance, American Finance Association, vol. 16(1), pages 8-37, March.
    13. Brian W. Mayhew, 2001. "Auditor Reputation Building," Journal of Accounting Research, Wiley Blackwell, vol. 39(3), pages 599-617, December.
    14. Teece, David J., 1980. "Economies of scope and the scope of the enterprise," Journal of Economic Behavior & Organization, Elsevier, vol. 1(3), pages 223-247, September.
    15. Simon, Herbert A, 1979. "Rational Decision Making in Business Organizations," American Economic Review, American Economic Association, vol. 69(4), pages 493-513, September.
    16. Boiney, Lindsley G. & Kennedy, Jane & Nye, Pete, 1997. "Instrumental Bias in Motivated Reasoning: More When More Is Needed," Organizational Behavior and Human Decision Processes, Elsevier, vol. 72(1), pages 1-24, October.
    17. Sati P. Bandyopadhyay & Jennifer L. Kao, 2001. "Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market," Contemporary Accounting Research, John Wiley & Sons, vol. 18(1), pages 27-64, March.
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    Cited by:

    1. DeZoort, F. Todd & Holt, Travis & Taylor, Mark H., 2012. "A test of the auditor reliability framework using lenders’ judgments," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 519-533.
    2. El Ghoul, Sadok & Guedhami, Omrane & Pittman, Jeffrey, 2016. "Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 60-81.

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