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| Tekijä: | Gaeremynck, A. Meulen, S. van der Willekens, M. |
| Otsikko: | Audit-firm portfolio characteristics and client financial reporting quality |
| Lehti: | European Accounting Review
2008 : VOL. 17:2, p. 243-270 |
| Asiasana: | financial management financial reporting financial statements quality financial risk investments disclosure companies Belgium |
| Kieli: | eng |
| Tiivistelmä: | This paper defines continuous measures of expected future audit-firm (henceforth as: a-f.) losses, testing their association with proxies of financial reporting (here as: fin-rep.) quality. The focus is on testing various characteristics of an a-f.'s client portfolio (here as: p-f.) as drivers of audit quality incl. measures to proxy size, visibility and financial health characteristics of an a-f. p-f. Tested are both a disclosure and earnings quality model. It is found for a sample of Belgian companies in financial distress that a-f. p-f. characteristics better explain variations in client fin-rep. quality than the traditionally used Big N indicator variable. Especially, it is found (cet.par.) among others that the size of an a-f. p-f. is irrelevant in explaining the variation in fin-rep. quality among companies. |
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