Who Cares about Auditor Reputation

By Jan Barton. 2005

278 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

Citations in the corpus

Toward Trustworthy AI Development: Mechanisms for Supporting Verifiable Claims (2020, neutral): “Reputational considerations help to ensure auditing integrity in the case of financial accounting, where firms prefer to engage with credible auditors [38].”
Staging Exchange Partner Choices: When Do Status and Reputation Matter? (2008, unknown): “Although firm size is probably the best indicator of market visibility, we followed Barton (2005) and entered market participation, share turnover, and press coverage to control for simple market visibility Market participation was defined as the five-year average net proceeds from stock and bond is”
Auditing the auditors:Evidence on the recent reforms to the external monitoring of audit firms (2010, unknown): “More relevant for our purposes, there is extensive evidence that audit firms suffer falls in market shares after their reputations are impaired (e.g., Firth, 1990; Barton, 2005; Hilary and Lennox, 2005; Weber et al., 2008).”
The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter (2011, unknown): “Following Barton (2005), I only count an article if the firm’s name appears in the headline or lead paragraph and the article is not a republished article or a recurring pricing/market data news item.”
Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500 (2013, unknown): “(Barton 2005).”
Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on Its Client Firms* (2005, unknown): “Consistent with our conjecture that the indictment adversely affected Andersen’s reputation and was not limited to its Houston office, Barton (2005) documents that the rate of client defections was relatively low even after the shredding date, but that it picked up considerably after the indictment ”