Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany

C Friedrich, R Quick - Critical Perspectives on Accounting, 2024 - Elsevier
Big Four accounting firms increasingly focus on non-audit services. Failures in these
services may impair the accounting firm's reputation as an auditor. They may negatively …

Auditor political connections and SEC oversight

J Krishnan, M Li, HJ Park - Contemporary Accounting Research, 2024 - Wiley Online Library
We examine whether auditor political connections are associated with the SEC's oversight of
audit clients. Specifically, we test whether auditors' political action committee contributions …

Client acquisition following an auditor's unethical behavior: An examination of reputational consequences following KPMG's “steal the exam” scandal

K Hale, JM Truelson - Accounting Horizons, 2023 - publications.aaahq.org
We investigate the reputational effects of KPMG's scandal involving the improper receipt of
confidential regulator data by analyzing KPMG's acquisition of new audit clients in the post …

What Do Public Company Audit Clients Want from Their Auditor?

BE Christensen, M Ege, NY Sharp… - Available at SSRN …, 2024 - papers.ssrn.com
We survey public company executives and directors to develop a comprehensive
understanding of what audit clients want from their auditor. We find that executives and …

The Wirecard scandal–Does the loss of auditor reputation cross borders?

M Großeastroth, C Koch - Available at SSRN 4664579, 2023 - papers.ssrn.com
The collapse of Wirecard represents one of the largest accounting scandals in Germany.
This study investigates the reputational consequences for EY, the auditor of Wirecard. We …

[PDF][PDF] Audit Quality in the Face of a Crisis: Evidence from the Audit Inspection Scandal

F McKenna, M Pevzner, A Sheneman… - Available at SSRN …, 2022 - papers.ssrn.com
This paper examines the 2017 audit inspection scandal involving the PCAOB and KPMG—
one of the few publicized breaches of “tone at the top” at a Big Four firm. With the backdrop …

[图书][B] Auditors Are Known by the Companies that Keep Them: The Effect of Media Sensationalism and Audit Firm Responses on Auditor Ratification

LTL Flint - 2022 - search.proquest.com
This study examines media influence on auditor relationships with client shareholders. Audit
firms are concerned about client loss due to reputational damage. Sensationalized media …

Does the news media deter low quality audits? Audit quality following negative media coverage of peer audit firms.

EN Cowle, C Rawson, SP Rowe - … of peer audit firms.(April 3, 2023), 2023 - papers.ssrn.com
We examine how auditors respond to negative news coverage of peer audit firms and find
evidence that the national news media functions as a watchdog that deters low quality …

Do Non-audit Service Failures Impair Auditor Reputation? An Analysis of Multiple Scandals Surrounding KPMG Advisory Services in Germany

C Friedrich, R Quick - Critical Perspectives on Accouting …, 2020 - papers.ssrn.com
Big Four accounting firms increasingly focus on non-audit services. Failures in these
services may impair the accounting firm's reputation as an auditor. They may negatively …