Are large auditors more accurate than small auditors?
作者： Clive Lennox
DOI: 10.1080/00014788.1999.9729582
关键词:
摘要: … The final version of this paper was accepted in January 1999. Email: C.Lennox@bristol.ac.uk Between 1987-94, the large UK audit firms were known as the ‘Big Six’, comprising Price …
core.ac.uk
usc.edu 
sci-hub.se 参考文章(14)
W.Bruce Johnson, Thomas Lys, The market for audit services Journal of Accounting and Economics. ,vol. 12, pp. 281- 308 ,(1990) , 10.1016/0165-4101(90)90051-5
Sheridan Titman, Brett Trueman, Information quality and the valuation of new issues Journal of Accounting and Economics. ,vol. 8, pp. 159- 172 ,(1986) , 10.1016/0165-4101(86)90016-9
Linda Elizabeth DeAngelo, Auditor size and audit quality Journal of Accounting and Economics. ,vol. 3, pp. 183- 199 ,(1981) , 10.1016/0165-4101(81)90002-1
Srikant M. Datar, Gerald A. Feltham, John S. Hughes, The role of audits and audit quality in valuing new issues Journal of Accounting and Economics. ,vol. 14, pp. 3- 49 ,(1991) , 10.1016/0167-7187(91)90057-R
Donald R. Nichols, David B. Smith, Auditor Credibility and Auditor Changes Journal of Accounting Research. ,vol. 21, pp. 534- 544 ,(1983) , 10.2307/2490789
Ronald A. Dye, Auditing Standards, Legal Liability, and Auditor Wealth Journal of Political Economy. ,vol. 101, pp. 887- 914 ,(1993) , 10.1086/261908
Michael Firth, Andrew Smith, None, Selection of auditor firms by companies in the new issue market Applied Economics. ,vol. 24, pp. 247- 255 ,(1992) , 10.1080/00036849200000123
Paul Grout, Ian Jewitt, Chris Pong, Geoff Whittington, Mathias Dewatripont, Guy Laroque, ‘Auditor professional judgement’: implications for regulation and the law Economic Policy. ,vol. 9, pp. 307- 351 ,(1994) , 10.2307/1344498
Peter J. Huber, The behavior of maximum likelihood estimates under nonstandard conditions Proceedings of the Fifth Berkeley Symposium on Mathematical Statistics and Probability, Volume 1: Statistics. pp. 221- 233 ,(1967)