volume 30, issue 8/9, P911-962 2015
DOI: 10.1108/maj-10-2014-1105
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Krishna Kumar, Lucy Lim

Abstract: Purpose – This paper aims to examine whether Andersen’s audit quality in the five years preceding its collapse lagged that of other Big-Five auditors. Design/methodology/approach – This paper compares Andersen’s audit quality and the other Big-Five auditors using five methodologies, namely, earnings response coefficients, magnitudes of abnormal accruals, propensities to issue going-concern opinions, usefulness of going-co…

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