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AUDITOR SIZE AND AUDIT QUALITY..作者:DeAngelo, Linda Elizabeth.
来源:Journal of Accounting & Economics; Dec81, Vol. 3 Issue 3, p183-199, 17p.
文献类型:Article.
主题语:*ACCOUNTING firms
*AUDITING.
公司/实体:AMERICAN Institute of Certified Public Accountants.
NAICS/Industry Codes :541211 Offices of Certified Public Accountants.
摘要:Investigates the effect of audit firm size on the quality of auditing. Technological capabilities of auditors; Implication of earning specific quasi-rents by incumbent auditors; Development of the American Institute of Certified Public Accountants recommendations on small and medium-sized firms..
ISSN:01654101.
入藏编号:6011207.
数据库: Business Source P

我找到了，EBSCO里面只有这一点，我会通过其他途径找到，预计今天傍晚前上传。今天发了3篇了，好累，准备睡一觉了。斑竹也不支持一下

Auditor size and audit quality
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邮箱接收全文 【作 者】Linda Elizabeth DeAngelo
【刊 名】Journal of Accounting and Economics
【出版日期】1981
【卷 号】Vol.3
【期 号】NO.3
【页 码】183-199
【摘 要】Regulators and small audit firms allege that audit firm size does not affect audit quality and therefore should be irrelevant in the selection of an auditor. Contrary to this view, the current paper argues that audit quality is not independent of audit firm size, even when auditors initially possesses identical technological capabilities. In particular, when incumbent auditors earn client-specific quasi-rents, auditors with a greater number of clients have ‘more to lose’ by failing to report a discovered breach in a particular client's records. This collateral aspect increases the audit quality supplied by larger audit firms. The implications for some recent recommendations of the AICPA Special Committee on Small and Medium Sized Firms are developed.

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