Are large auditors more accurate than small auditors?

Clive Lennox ()

Accounting and Business Research, 1999, vol. 29, issue 3, 217-227

Abstract: Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo, 1981; Dye, 1993). Controlling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with the theoretical prediction of a positive relationship between auditor size and auditor accuracy.

Date: 1999
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Citations: View citations in EconPapers (33)

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DOI: 10.1080/00014788.1999.9729582

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