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Cited by 329

The DOI matches its Crossref record; 27 of the 27 references it cites were found in a registry or an index.

Audit Firm Size and Going-Concern Reporting Accuracy

Geiger, Marshall A., Rama, Dasaratha V.·2006·Accounting Horizons
DOI 10.2308/acch.2006.20.1.1
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Abstract

Prior research suggests that the Big 4 audit firms are of higher quality than are non-Big 4 firms. However, existing tests for an association between audit firm size and reporting accuracy are indirect and provide mixed results. Our study extends this line of research by examining whether the Big 4 audit firms exhibit higher quality reporting by having fewer “audit-reporting errors” in the context of issuing going-concern modified reports. Our analyses examine both types of going-concern reporting errors (i.e., type I errors—modified opinions rendered to subsequently viable clients; and type II errors—unmodified opinions rendered to subsequently bankrupt clients) over an 11-year period. We also examine reporting error rate differences between the national second-tier firms and regional/local third-tier firms. Our findings indicate that both type I and type II error rates for Big 4 audit firms are significantly lower compared to non-Big 4 firms. In contrast, we find no significant differences between the national second-tier and regional/local third-tier audit firms with respect to either type of reporting error. Our results provide evidence about a Big 4 audit quality difference in reporting on client's going-concern problems.

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Metadata

Authors
Geiger, M. A., & Rama, D. V.
Venue
Accounting Horizons
Publisher
American Accounting Association
Published
2006-03-01
Volume
20
Issue
1
Pages
1-17
ISSN
  • 0888-7993 (ISSN-L)
  • 1558-7975
DOI
10.2308/acch.2006.20.1.1
OpenAlex
W2137692605
Cited by
329
References
27
FWCI
19.29
Type
journal article
Language
en
Open access
closed

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CoChat. (2026). Citation check: Audit Firm Size and Going-Concern Reporting Accuracy. https://app.cochat.ai/papers/10.2308/acch.2006.20.1.1
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Geiger, M. A., & Rama, D. V. (2006). Audit Firm Size and Going-Concern Reporting Accuracy. Accounting Horizons. https://doi.org/10.2308/acch.2006.20.1.1

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