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- W1985687051 abstract "Some writers (Berton, 1995, B1; Holland et al., 1993, 76) have suggested that because of increasing litigation costs, public accounting firms are refusing to supply audit services to public companies which are perceived as high-risk. Our paper examines the proportions of certain types of risky clients audited by Big Six and other independent audit firms, and whether the relative proportions have changed during a period of increasing litigation. We examined the audit market for public manufacturing companies with total assets less than $50 million. In the initial period of observation, we found that Big Six audit firms were more likely than small audit firms to have clients who were in financial distress and clients who were in high-tech industries. However, over a period of increasing litigation costs, we observed a significant reduction in the likelihood that Big Six audit firms would audit such clients." @default.
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- W1985687051 date "1998-06-01" @default.
- W1985687051 modified "2023-10-18" @default.
- W1985687051 title "Client risk and recent changes in the market for audit services" @default.
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- W1985687051 doi "https://doi.org/10.1016/s0278-4254(97)10002-3" @default.
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