Risk Shifts in the Market for Audits: An Examination of Changes in Risk for “Second Tier” Audit Firms

By Chris E. Hogan, Roger D. Martin. 2009

116 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/43b322acc01219c6eee7aced64165823b04bf5c6

Citations in the corpus

• Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements (2013, unknown): “…in MSA-level audit markets, rather than examining events such as deregulation (e.g., Craswell et al. 1997; Crittenden et al. 2003) or the demise of Arthur Andersen and the Sarbanes-Oxley Act (e.g., Kohlbeck et al. 2008; Hogan and Martin 2009), which affected how auditors compete with one another.”
• Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “Big 4 firms have shed clients up to 2009 and 2008, respectively (Hogan and Martin 2009; Landsman et al. 2009).”