The Differentiation of Quality among Auditors: Evidence from the Not‐for‐Profit Sector
By J. Krishnan, Paul C. Schauer. 2000
268 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/8a63ae37741e7da5d8707fc389008fc754ccee13
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In Accounting
- Royston Greenwood
- Stan Xiao Li
- Joseph P. Weber
- Tom van Caneghem
- Geert van Campenhout
- Michael Willenborg
- L. Niemi
- Jere R. Francis
In Strategy and Management
- Stan Xiao Li
- Royston Greenwood
- Rajshree Prakash
- Joseph P. Weber
- Michael Willenborg
- L. Niemi
- Violina P. Rindova
- Timothy G. Pollock
Citations in the corpus
- Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, unknown): “First, most prior research on audits has been conducted in the context of for-profit, publicly traded organizations (Krishnan and Schauer, 2000; Hartarska, 2009).”
- Reputation, Diversification, and Organizational Explanations of Performance in Professional Service Firms (2005, background): “Reputation offers the PSF three benefits: the ability to hire the very best students; lower marketing costs because clients actively seek higher status firms (Podolny 1993, 1994); and the ability to charge premiums because of their “brand name” (Beatty 1989, Krishnan and Schauer 2000 ).”
- Auditor size and audit pricing: evidence from small audit firms (2004, background): “…behalf of the EAA. relationship between audit firm size and auditor quality still goes on: while many researchers argue that audit quality relates to audit firm size, regulators have typically contended that quality is independent of the size of an auditor (e.g. Krishnan and Schauer, 2000, p. 9).”
- Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings (2003, background): “diffentail audit quality: Deis and Giroux (1992) study the quality of Texas school district audits conducted by small CPA firms; Copley et al. (1994) use the GAO’s assessments of auditor quality in governmental audits conducted by small CPA firms; and Krishnan and Schauer (2000) examine the qualit”
- Quantity and quality of information and SME financial structure (2012, background): “Robbins and Austin 1986; Krishnan and Schauer 2000; Giroux and McLelland 2003), we consider an unqualified audit opinion to be a clear sign of FS reliability.”