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The influence of client importance and country-level institutions on auditor behavior
(University of Missouri--Columbia, 2014)
outside the US. While auditors form a strong economic bond with their important clients, these clients also pose greater risk through both higher litigation costs and reputation loss. Using a unique dataset of foreign firms, I find that Big 4 auditors...
The effect of big four office size on audit quality
(University of Missouri--Columbia, 2007)
Larger offices of Big Four accounting firms are argued to provide higher quality audits than smaller offices due to greater in-house experience and more expertise in ministering the audits of publicly listed clients. In addition, larger offices...
Audit committee tenure, earnings quality, firm performance and cost of capital
(University of Missouri--Columbia, 2007)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] Regulators and financial reporting institutions have recently increased their focus on audit committee composition, indicating an acknowledgement of ...
The effects of audit committee financial expertise on auditor changes and subsequent audit quality
(University of Missouri--Columbia, 2010)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] My dissertation examines the impact of audit committee financial expertise on the circumstances and likelihood of an auditor change. Auditor changes ...