Small audit firm membership in associations, networks, and alliances (Registro nro. 199541)
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| 000 -LÍDER | |
|---|---|
| Campo fijo de descripción fija | 03017nab a2200217 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226102041.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191220s20152014xxu||||| |||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Bills, Kenneth L. |
| 245 10 - TÍTULO | |
| Título | Small audit firm membership in associations, networks, and alliances |
| Subtitulo | implications for audit quality and audit fees |
| Responsables | Kenneth L. Bills, Lauren M. Cunningham & Linda A. Myers |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 767 a la 792 |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as “an association”). Associations provide member accounting firms with numerous benefits, including access to the expertise of professionals from other independent member firms, joint conferences and technical trainings, assistance in dealing with staffing and geographic limitations, and the ability to use the association name in marketing materials. We expect these benefits to result in higher-quality audits and higher audit fees (or audit fee premiums). Using hand-collected data on association membership, we find that association member firms conduct higher-quality audits than nonmember firms, where audit quality is proxied for by fewer Public Company Accounting Oversight Board (PCAOB) inspection deficiencies and fewer financial statement misstatements, as well as less extreme absolute discretionary accruals and lower positive discretionary accruals. We also find that audit fees are higher for clients of member firms than for clients of nonmember firms, suggesting that clients are willing to pay an audit fee premium to engage association member audit firms. Finally, we find that member firm audits are of similar quality to a size-matched sample of Big 4 audits, but member firm clients pay lower fee premiums than do Big 4 clients. Our inferences are robust to the use of company size-matched control samples, audit firm size-matched control samples, propensity score matching, two-stage least squares regression, and to analyses that consider changes in association membership. Our findings should be of interest to regulators because they suggest that association membership assists small audit firms in overcoming barriers to auditing larger audit clients. In addition, our findings should be informative to audit committees when making auditor selection decisions, and to investors and accounting researchers interested in the relation between audit firm type and audit quality. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 91036 |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Auditoría |
| Subdivisión de forma | Publicaciones seriadas |
| 9 (RLIN) | 178041 |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| Término temático o nombre geográfico como elemento de entrada | Auditores |
| Subdivisión de forma | Publicaciones seriadas |
| Subdivisión general | Responsabilidad profesional |
| 9 (RLIN) | 178042 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Cunningham, Lauren M. |
| -- | 178043 |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Myers, Linda A. |
| -- | 178044 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 372812 |
| Asiento principal | The accounting review 2016 V.91 No.3 (May) |
| Otro identificador del ítem | 0000002030249 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 26 páginas |
| Nota | Incluye tablas, referencias bibliográficas y apéndices |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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