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The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships

Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; … - 2022

Economic incentives are fundamental for understanding auditor behavior. In this paper, we investigate the association between the extent of partners' fee-based compensation, partners' observable net wealth, and audit quality. Using a sample of Belgian Big 4 audit firms and their predominantly...

Persistent link: https://www.econbiz.de/10013306345

The impact of partners' economic incentives on audit quality in Big 4 partnerships

Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 129-152

Persistent link: https://www.econbiz.de/10012703004

Audit quality and regulation

Knechel, W. Robert - In: International journal of auditing : IJA 20 (2016) 3, pp. 215-223

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Audit quality, public ownership and firms' discretionary accruals management

Vander Bauwhede, Heidi; Willekens, Marleen; Gaeremynck, Ann - 2000

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Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market

Vander Bauwhede, Heidi; Willekens, Marleen - 2002

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Auditor market power and audit quality revisited : effects of market concentration, market share distance, and leadership

Willekens, Marleen; Dekeyser, Simon; Bruynseels, Liesbeth; … - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 1, pp. 161-181

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Audit-firm portfolio characteristics and client financial reporting quality

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Strategic pricing by Big 4 audit firms in private client segments

Dutillieux, Wouter; Stokes, Donald; Willekens, Marleen - In: Accounting and finance : journal of the Accounting … 53 (2013) 4, pp. 961-994

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Strength of audit firms' human resource systems and client-level audit outcomes : evidence from a multiple source study

Pruijssers, Jorien L.; Simac, Ines; Willekens, Marleen - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 197-224

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Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market

Averhals, Liesbeth; Van Caneghem, Tom; Willekens, Marleen - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-21

Persistent link: https://www.econbiz.de/10012421947