We investigate whether client employee training facilitates a more efficient audit. Our hypothesis is that training improves the ability of the client personnel to process transactions accurately, improve internal control, and contribute to evidence gathering and information sharing in the...

Big Four accounting firms increasingly focus on non-audit services. Failures in these services may impair the accounting firm’s reputation as an auditor. They may negatively affect the Big Four, its clients, and client stakeholders. From the perspective of critical scholarship, it is vital to...

Non-audit services have become a major focus of the Big Four accounting firms. Failures in these services may impair the accounting firm's reputation as an auditor. Along with short-term reputation effects, this may induce longer-term economic consequences and reactions by the accounting firm to...

Researchers and regulators have continuously debated whether mandatory audit firm rotation improves or impairs audit quality. Theoretically, rotation might improve auditor independence, but may impair auditor competence, because the new auditor lacks client-specific knowledge. In 2014, the...