Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market

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The Reliability of Certification: Quality Labels as a Consumer Policy Tool (2005, background): “An intensification of the effects on reputation would have a similar impact to that of the threat of liability discussed above ( Bauwhede & Willekens, 2004 ).”
Auditing private companies: what do we know? (2017, unknown): “For example, for a sample of Belgian private companies Vander Bauwhede and Willekens (2004) find that discretionary accruals do not differ between clients of Big 6 and non-Big 6 auditors, nor do they find that any of their other auditor size proxies have a significant impact on discretionary…”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, methodology): “I first report the conventional measure of discretionary accruals that has been used in prior studies (DeFond and Jiambalvo, 1994; Ashbaugh et al., 2003; Larcker and Richardson, 2004; Vander Bauwhede and Willekens, 2004; Antle et al., 2006; Lim and Tan, 2007; Chen et al., 2008) and then report on a ”