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Title
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The role of audit firm network complexity, audit offices, and partners in explaining audit outcomes
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Author
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Abstract
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| This dissertation comprises three distinct empirical studies investigating the influence of audit firms, offices, and partners on audit outcomes. Based on data from sixteen European countries, I examine if audit firms can maintain consistency across their engagements, that is, across the offices and partners within their network. In the first study, I examine if financial statement comparability is greater if clients have the same audit firm and if this relationship is moderated by audit firm network complexity – which depends on audit firm’s size and geographic dispersion. In the second study, I explore if financial reporting quality is affected by within-firm office changes and if audit firms’ geographic dispersion moderates this relationship. In the third study, I examine the relative importance of audit partners vis-à-vis audit offices and firms in explaining audit outcomes. Overall, the results of these three studies provide much weaker evidence than prior research on the effects of audit firms, offices, and partners on audit outcomes such as financial statement comparability, financial reporting quality, and auditors’ going concern reporting. |
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Language
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English
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Publication
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Antwerp
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University of Antwerp, Faculty of Business and Economics
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2024
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DOI
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10.63028/10067/2024460151162165141
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Volume/pages
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123 p.
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Note
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:
Hardies, Kris [Supervisor]
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Full text (open access)
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The publisher created published version Available from 19.01.2025
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