AUDITOR SIZE AND AUDIT QUALITY Linda Elizabeth DeANGELO
This definition of auditor independence is used in DeAngelo (1981) and Watts and Zimmerman (1981), who argue that the ex ante value of an audit depends on the auditor's incentives to disclose selectively ex post These standards enforce a minimum level of audit quality by (typically) constraining auditor inputs
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“Auditor Size and Audit Quality,” Journal of Accounting and Economics, December 1981, pp 183-199 Reprinted in Governance and Auditing, Peter Moizer,
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DeAngelo (1981) defines audit quality as the market-assessed joint probability between auditor size and audit quality (e g , Krishnan and Schauer, 2000; Ajmi,
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8 jui 2018 · not provide incentives for auditors to deliver high audit quality We use signed for earnings management activities and auditor firm size (Big 4 vs Non-Big 4) and audit opinion DeAngelo, Linda Elizabeth 1981 Auditor size
[PDF] Addressing the Auditor Independence Puzzle - European Corporate
problem is one of what is called “audit quality” in accounting terminology 41 DeAngelo, supra note 18; Linda Elizabeth DeAngelo, Auditor Size and Quality,
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