The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Material TypeArticleLanguageEnglish
TitleThe Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility Author(S)Cory A. Cassell (Author)
Abstract  We examine changes in the association between auditor type (Big 4, Second-Tier, and Other non-Big 4) and perceived financial reporting credibility in the wake of events (e.g., Andersen's failure, the implementation of SOX, creation of the PCAOB, etc...... ...Paginationp 350–372
SubjectEconomicsDescriptorsEconomics
Journal TitleJournal of Business Finance & Accounting  
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