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• W3214210458 abstract "U.S. regulators and investors have pushed for the disclosure of audit firms’ financial statements in recent years. Using a sample of U.K. audit firms, we first document several stylized facts on audit firms’ balance sheet and income statement structures. Next, we examine whether audit firms’ financial statements provide information about audit quality, which is controversial among practitioners and academics. We construct five measures to proxy for auditors’ investments in human capital, investments in workplace environment, investments in advanced technologies, self-estimated litigation costs, and the firms’ own financial reporting quality. We find that audit firms with higher staff costs, more valuable workplace properties, more valuable IT software, and lower litigation reserve provide higher-quality audits. However, we do not find that audit firms’ own financial reporting quality helps predict audit quality. Overall, we provide the first comprehensive analysis of audit firms’ financial statements and suggest that they contain information about audit quality." @default.
• W3214210458 created "2021-11-22" @default.
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• W3214210458 date "2021-07-02" @default.
• W3214210458 modified "2023-09-23" @default.
• W3214210458 title "Opening the Books of Audit Firms: First Look and Audit Quality Implications" @default.
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