Mohapatra, Partha Sarathi; Graham, Allan; Nandialath, Anup - In: International Journal of Accounting and Finance 5 (2015) 1, pp. 48-61
Safeguarding reputation is one major incentive for large auditors to maintain high audit quality. We investigate the phenomenon of reputation by studying the impact of an audit failure on the reputation of a large audit firm in India. Specifically, we analyse the events surrounding the high...