The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment

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Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market (2004, background): “Second, Gaeremynck and Willekens (2003) find that there are no differences as to audit reporting between Big Six and non-Big Six audit firms when problems in client firms are very obvious, but do find more stringent reporting by Big Six auditors when the problems in client firms are more subtle.”
Quality of financial reporting: measuring qualitative characteristics (2009, background): “…referring to neutrality, completeness, freedom from material error, and verifiability (Dechow et al., 1996; McMullen, 1996; Beasley, 1996; Rezaee, 2003; Cohen et al., 2004; Sloan, 2001; Jonas & Blanchet, 2000; Maines & Wahlen, 2006; Gaeremynck & Willekens, 2003; Kim et al., 2007; Willekens, 2008).”
Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2016, background): “Companies in Belgium are required by Company Law to have their financial statements audited by a registered auditor if they are ‘large’ (i.e. meet certain size criteria).6 Because the thresholds of these criteria are not that large, many relatively small companies are legally required to appoint a s”