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dc.contributor.advisorFrancis, Jere R.eng
dc.contributor.authorBeck, Matthew (Matthew James)eng
dc.date.issued2014eng
dc.date.submitted2014 Springeng
dc.descriptionMay 2014.eng
dc.description"A Dissertation presented to the Faculty of the Graduate School at the University of Missouri--Columbia In Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy."eng
dc.descriptionDissertation supervisor: Dr. Jere Francis.eng
dc.descriptionIncludes vita.eng
dc.descriptionIncludes bibliographical references (pages 42-48).eng
dc.description.abstract[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This study investigates how client importance and country-level institutions affect auditor behavior and is motivated by the introduction of fee dependence laws in countries 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 increase (decrease) audit quality for more important clients when investor protection is higher (lower). Furthermore, increases in both public and private enforcement levels are able to attenuate this relationship in countries with lower investor protection. Lastly, other country-level institutions including culture, disclosure laws, and press freedom further affect this relationship.eng
dc.format.extent1 online resource (v, 59 pages)eng
dc.identifier.merlinb106937868eng
dc.identifier.oclc900011269eng
dc.identifier.urihttps://hdl.handle.net/10355/44162
dc.identifier.urihttps://doi.org/10.32469/10355/44162eng
dc.languageEnglisheng
dc.publisherUniversity of Missouri--Columbiaeng
dc.relation.ispartofcollectionUniversity of Missouri--Columbia. Graduate School. Theses and Dissertationseng
dc.rightsAccess is limited to the campus of the University of Missouri--Columbia.eng
dc.subjectAuthor supplied: audit quality; auditor independence; enforcement; fee dependenceeng
dc.subject.lcshAccountingeng
dc.subject.lcshAuditingeng
dc.titleThe influence of client importance and country-level institutions on auditor behavioreng
dc.typeThesiseng
thesis.degree.disciplineAccountancy (MU)eng
thesis.degree.grantorUniversity of Missouri--Columbiaeng
thesis.degree.levelDoctoraleng
thesis.degree.namePh. D.eng


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