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| Author: | Moizer, P. |
| Title: | Auditor reputation: the international empirical evidence |
| Journal: | International Journal of Auditing
1997 : FEB, VOL. 1:1, p. 61-74 |
| Index terms: | AUDITING QUALITY REPUTATION |
| Language: | eng |
| Abstract: | The purpose of this paper is to consider whether some audit firms are perceived by the financial communities of different countries to have higher reputations than other audit firms. The results that will be considered come from three sources: audit fee studies, studies of the issue of new shares and studies of the effects on a company of changing its auditor. The studies reveal that there is considerable evidence that Big Six auditors are differentiated from other audit firms by company directors when recommending to shareholders the appointment of a firm of auditors and its audit fee. |
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