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- W3125025654 abstract "We examine how an auditor’s reputation for audit quality affects the selection of new auditors in a unique setting. Specifically, we investigate forced auditor switches after the collapse of ChuoAoyama and its successor, Misuzu, in a low litigation country, Japan, where the insurance value of auditing is minimal. We find that former ChuoAoyama clients with greater reputation concerns tended to switch away from Misuzu, a low-quality Big 4 audit firm. Our results also indicate that auditors’ sensitivity to reputation decreased after the collapse of Misuzu, perhaps because of intensified capacity constraints and decreased differences in perceived audit quality between Big 4 and Non-Big 4 auditors after the audit scandal and the introduction of the J-SOX." @default.
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- W3125025654 date "2013-01-01" @default.
- W3125025654 modified "2023-10-18" @default.
- W3125025654 title "Reputation of low-quality big 4 and non-big 4 auditors: evidence from auditor switches of former Chuoaoyama clients" @default.
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- W3125025654 doi "https://doi.org/10.22495/jgr_v2_i2_p1" @default.
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