search query: @freeterm Accuracy / total: 2
reference: 1 / 2
« previous | next »
| Author: | Lennox, C. |
| Title: | Are large auditors more accurate than small auditors? |
| Journal: | Accounting and Business Research
1999 : SUMMER, VOL. 29:3, p. 217-227 |
| Index terms: | Auditors Reporting Bankruptcy Models Companies by size United Kingdom Europe |
| Freeterms: | Accuracy |
| Language: | eng |
| Abstract: | It is suggested by theoretical research that large auditors have more incentive to issue accurate reports compared to small auditors. Controlling for the client characteristics of large and small auditors, it is shown in this paper that large auditors issue reports that are more accurate and more informative signals of financial distress. This study compares the accuracy of audit reports and a bankruptcy model by measuring two errors. These findings are consistent with the theoretical prediction of a positive relationship btw. auditor size and auditor accuracy. |
« previous | next »
SCIMA