Persistent Link:
http://hdl.handle.net/10150/578932
Title:
Audit Office Growth Under Analysis
Author:
Swartz, Jordan
Issue Date:
2015
Publisher:
The University of Arizona.
Rights:
Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
Abstract:
This study researches whether potential indicators of auditor dependence will affect the negative relationship between audit office size and audit quality in growing audit offices. I consider high market concentration and the low average number of public clients available to auditors in a city as indicators of dependency, and an auditor being a market specialist as an indicator of independency. Although the majority of my tests proved inconclusive, I do find some evidence indicating that there may be more to the growth effect than workload balancing. I provide some evidence supporting the hypothesis that the growth effect would be weaker (stronger) when there are more (fewer) potential clients in a local audit market.
Type:
text; Electronic Thesis
Degree Name:
B.S.B.A.
Degree Level:
bachelors
Degree Program:
Honors College; Accounting
Degree Grantor:
University of Arizona
Advisor:
Michas, Paul

Full metadata record

DC FieldValue Language
dc.language.isoen_USen
dc.titleAudit Office Growth Under Analysisen_US
dc.creatorSwartz, Jordanen
dc.contributor.authorSwartz, Jordanen
dc.date.issued2015en
dc.publisherThe University of Arizona.en
dc.rightsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.en
dc.description.abstractThis study researches whether potential indicators of auditor dependence will affect the negative relationship between audit office size and audit quality in growing audit offices. I consider high market concentration and the low average number of public clients available to auditors in a city as indicators of dependency, and an auditor being a market specialist as an indicator of independency. Although the majority of my tests proved inconclusive, I do find some evidence indicating that there may be more to the growth effect than workload balancing. I provide some evidence supporting the hypothesis that the growth effect would be weaker (stronger) when there are more (fewer) potential clients in a local audit market.en
dc.typetexten
dc.typeElectronic Thesisen
thesis.degree.nameB.S.B.A.en
thesis.degree.levelbachelorsen
thesis.degree.disciplineHonors Collegeen
thesis.degree.disciplineAccountingen
thesis.degree.grantorUniversity of Arizonaen
dc.contributor.advisorMichas, Paulen
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