Construct · 1 fields · 1 citations

auditor reputation: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

an audit firm's perceived competence and independence, whose damage after audit failures is tested through client stock reactions and client losses.

In auditing, auditor reputation refers to an audit firm's perceived competence and independence, whose damage after audit failures is tested through client stock reactions and client losses. This meaning comes from Weber (2008) in Journal of Accounting Research.[1]

Unit
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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct competence5 fields · 5 citationsjingle · one word, five constructs reputation4 fields · 4 citationsjingle · one word, four constructs

References

Weber, J., Willenborg, M., & Zhang, J. (2008). Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG. Journal of Accounting Research, 46(4), 941-972. https://doi.org/10.1111/j.1475-679x.2008.00298.x

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