Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements

175 citations recorded by the source corpus.

Citations in the corpus

Internal Control Opinion Shopping and Audit Market Competition (2016, unknown): “Consistent with this notion, Newton et al. (2013) find that restatements are more likely in areas where 4 DeFond and Lennox (2015) find that 764 of 2,226 PCAOB-inspected audits occurring between 2010 and 2013 were found to be deficient, and that only five of the 764 deficiencies were related to…”
Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, unknown): “Likewise, increased concentration would reduce auditors’ fear of client loss and allow auditors to concentrate on quality enhancement, resulting in higher auditor independence and audit quality (Kallapur et al. 2010; Newton et al. 2013).”
Fee Pressure and Audit Quality (2014, unknown): “It is calculated by ranking the Herfindahl index into quintiles following Newton et al. (2013)”
Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements (2013, unknown): “of other settings where audit fees are a control variable (Kinney et al. 2004; Stanley and DeZoort 2007; Cao et al. 2012; Newton et al. 2012).”