Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG

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Client importance and audit partner independence (2012, background): “Reputation concerns (Weber et al., 2008) is a mitigating factor that constrain auditors from compromising their independence for economically significant clients.”
Auditor Choice in Politically Connected Firms (2014, positive): “For example, we follow Whisenant et al. (2003) and Sankaraguruswamy et al.”
Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, background): “The role of high-quality audits in assuring earnings quality is even more salient in the international setting, given cross-country variations in disclosure, governance, and investor protection standards (Skinner & Srinivasan, 2012; Weber et al., 2008; Fung et al., 2016).”
Auditing the auditors:Evidence on the recent reforms to the external monitoring of audit firms (2010, neutral): “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).”