Construct · 1 fields · 1 citations

auditor size: 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

the number of clients an audit firm serves, argued to raise audit quality because larger firms have more client-specific rents to lose.

In auditing, auditor size refers to the number of clients an audit firm serves, argued to raise audit quality because larger firms have more client-specific rents to lose. This meaning comes from DeAngelo (1981) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how auditor size sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

audit quality1 fields · 1 citationsanchor · a standalone construct audit1 fields · 2 citationsanchor · a standalone construct number3 fields · 6 citationsjingle · one word, three constructs

References

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct