Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients

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Auditing the auditors:Evidence on the recent reforms to the external monitoring of audit firms (2010, unknown): “(2006), and Nelson (2006), among others, call for research on whether the recent changes to the institutions responsible for monitoring audit firms have proven beneficial.”
The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments (2011, background): “Many of the recent accounting and auditing reforms seek to (1) reduce the ability of clients to pressure auditors, (2) increase auditors’ ability to withstand client pressure, and/or (3) insulate auditors from client pressure (Nelson 2006).”
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality (2016, background): “Similarly, a client may be material to the compensation or career concerns of an engagement auditor even when that client is immaterial from an office or firm level perspective (Cohen and Trompeter 1998; Moore et al. 2006; Nelson 2006).”
Do the Big 4 and the Second-tier firms provide audits of similar quality? (2010, background): “Further, as discussed below, Carson (2009) identifies Grant Thornton and BDO Seidman (along with the Big 4) as comprising the six ‘‘global audit firm networks.””