search query: @indexterm LITIGATION / total: 152
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| Author: | Fargher, N. Taylor, M.H. Simon, D.T. |
| Title: | The demand for auditor reputation across international markets for audit services |
| Journal: | International Journal of Accounting
2001 : VOL. 36:4, p. 407-421 |
| Index terms: | AUDITING INTERNATIONAL RELATIONS LITIGATION REGULATIONS REPUTATION |
| Language: | eng |
| Abstract: | Previous research has documented a positive relation between variation in audit fees across countries and specific macroeconomic factors such as a country's level of litigousness and the level of required disclosure. This study examines not only the supply of but also the demand for large-firm auditors across 20 different countries using the simultaneous-equations approach. This approach is used to account for the endogeneity between choice of auditor and audit fees. |
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