search query: @journal_id 56 / total: 1032
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| Author: | Lennox, C. S. |
| Title: | Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses |
| Journal: | Journal of Business Finance and Accounting
1999 : SEP/OCT, VOL. 26:7-8, p. 779-805 |
| Index terms: | Auditors Companies by size Models United Kingdom Europe |
| Freeterms: | Quality of service Accuracy |
| Language: | eng |
| Abstract: | Empirical studies have shown that large auditors are more accurate than small auditors. There are two hypothesis, i.e., the reputation hypothesis and the deep pockets hypothesis. Evidence is presented on the relationship btw. auditor size and litigation and on the market shares of criticized and uncriticized auditors - the findings give greater support to the deep pockets hypothesis than the reputation hypothesis. |
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