Matches in SemOpenAlex for { <https://semopenalex.org/work/W3037066534> ?p ?o ?g. }
- W3037066534 endingPage "101157" @default.
- W3037066534 startingPage "101157" @default.
- W3037066534 abstract "The Big 4 have acquired numerous consulting firms since the late 2000s, and regulators are concerned that a focus on consulting practices could negatively affect audit quality through audit firm culture. Audit firms counter by arguing that expertise gained through consulting can improve knowledge brought to audits. Using a difference-in-differences design, restatements as an audit quality proxy, and enterprise resource planning- (non-enterprise resource planning-) related acquisitions as a proxy for audit- (non-audit-) related acquisitions, we find nuanced support for both positions, depending on acquisition type. Audit quality increases (decreases) at the local office level after the acquisition of consulting firms that provide services that relate (do not relate) to the audit. Semi-structured interviews of 17 highly-experienced audit practitioners suggest that consulting firm acquisitions positively (negatively) affect audit quality through expertise transfer (shifting the culture towards commercialism) when acquisitions are (are not) audit-related. Thus, the effect of consulting firm acquisitions on audit quality appears to depend on how closely the acquired services are related to the audit." @default.
- W3037066534 created "2020-07-02" @default.
- W3037066534 creator A5010180717 @default.
- W3037066534 creator A5022697351 @default.
- W3037066534 creator A5076173563 @default.
- W3037066534 creator A5090460764 @default.
- W3037066534 date "2020-11-01" @default.
- W3037066534 modified "2023-10-14" @default.
- W3037066534 title "The revival of large consulting practices at the Big 4 and audit quality" @default.
- W3037066534 cites W1590323311 @default.
- W3037066534 cites W1823161886 @default.
- W3037066534 cites W1965898788 @default.
- W3037066534 cites W1973595134 @default.
- W3037066534 cites W1974197419 @default.
- W3037066534 cites W1978095993 @default.
- W3037066534 cites W1996496444 @default.
- W3037066534 cites W2017573520 @default.
- W3037066534 cites W2019196645 @default.
- W3037066534 cites W2020501609 @default.
- W3037066534 cites W2029881502 @default.
- W3037066534 cites W2030804243 @default.
- W3037066534 cites W2031483304 @default.
- W3037066534 cites W2038155080 @default.
- W3037066534 cites W2041986520 @default.
- W3037066534 cites W2056010314 @default.
- W3037066534 cites W2056861993 @default.
- W3037066534 cites W2059997113 @default.
- W3037066534 cites W2060715914 @default.
- W3037066534 cites W2069446933 @default.
- W3037066534 cites W2072035377 @default.
- W3037066534 cites W2085151860 @default.
- W3037066534 cites W2091198520 @default.
- W3037066534 cites W2094215945 @default.
- W3037066534 cites W2101620646 @default.
- W3037066534 cites W2102353755 @default.
- W3037066534 cites W2103978550 @default.
- W3037066534 cites W2109465111 @default.
- W3037066534 cites W2129916827 @default.
- W3037066534 cites W2130954557 @default.
- W3037066534 cites W2132852223 @default.
- W3037066534 cites W2141897008 @default.
- W3037066534 cites W2161651125 @default.
- W3037066534 cites W2163341543 @default.
- W3037066534 cites W2164777277 @default.
- W3037066534 cites W2167620767 @default.
- W3037066534 cites W2514136729 @default.
- W3037066534 cites W2566579396 @default.
- W3037066534 cites W2793438513 @default.
- W3037066534 cites W3121143499 @default.
- W3037066534 cites W3121489462 @default.
- W3037066534 cites W3122096211 @default.
- W3037066534 cites W3122411233 @default.
- W3037066534 cites W3122458461 @default.
- W3037066534 cites W3122547505 @default.
- W3037066534 cites W3122726372 @default.
- W3037066534 cites W3123077419 @default.
- W3037066534 cites W3123370968 @default.
- W3037066534 cites W3124170598 @default.
- W3037066534 cites W3124529749 @default.
- W3037066534 cites W3124781374 @default.
- W3037066534 cites W3125160651 @default.
- W3037066534 cites W3125291714 @default.
- W3037066534 cites W3125303267 @default.
- W3037066534 cites W3125538794 @default.
- W3037066534 cites W3125688476 @default.
- W3037066534 cites W3125852404 @default.
- W3037066534 cites W3125916895 @default.
- W3037066534 cites W4256056792 @default.
- W3037066534 cites W4377266894 @default.
- W3037066534 cites W4385683485 @default.
- W3037066534 doi "https://doi.org/10.1016/j.aos.2020.101157" @default.
- W3037066534 hasPublicationYear "2020" @default.
- W3037066534 type Work @default.
- W3037066534 sameAs 3037066534 @default.
- W3037066534 citedByCount "24" @default.
- W3037066534 countsByYear W30370665342020 @default.
- W3037066534 countsByYear W30370665342021 @default.
- W3037066534 countsByYear W30370665342022 @default.
- W3037066534 countsByYear W30370665342023 @default.
- W3037066534 crossrefType "journal-article" @default.
- W3037066534 hasAuthorship W3037066534A5010180717 @default.
- W3037066534 hasAuthorship W3037066534A5022697351 @default.
- W3037066534 hasAuthorship W3037066534A5076173563 @default.
- W3037066534 hasAuthorship W3037066534A5090460764 @default.
- W3037066534 hasConcept C111472728 @default.
- W3037066534 hasConcept C119857082 @default.
- W3037066534 hasConcept C121955636 @default.
- W3037066534 hasConcept C138885662 @default.
- W3037066534 hasConcept C140181557 @default.
- W3037066534 hasConcept C144133560 @default.
- W3037066534 hasConcept C170856484 @default.
- W3037066534 hasConcept C177309310 @default.
- W3037066534 hasConcept C17744445 @default.
- W3037066534 hasConcept C191602146 @default.
- W3037066534 hasConcept C199521495 @default.
- W3037066534 hasConcept C199539241 @default.
- W3037066534 hasConcept C2777314410 @default.
- W3037066534 hasConcept C2779530757 @default.