Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488087
Title: Audit quality and auditor reputation : a theoretical and empirical investigation.
Author: Moizer, Peter.
Awarding Body: University of Manchester : University of Manchester
Current Institution: University of Manchester
Date of Award: 1993
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Abstract:
The thesis concentrates on the nature of audit quality and auditor reputation using a variety of techniques: theoretical analysis of the subject from both an ethical stand-point and an economic theory perspective; a review of the literature showing that there is an auditor size replIt4tion effect: and two empirical studies, the first one investigating how one firm of auditors judged the work of another and the second one investigating how financial executives evaluated their own audit firm. The results of the thesis confirm much of the existing empirical studies that show that the Big Eight audit firms are viewed as being different from non-Big Eight audit firms. Audit firms are not viewed as being equivalent. The thesis also shows that it is possible to measure the image of an audit firm using the semantic differential technique and has created a test instrument that can be used by other researchers when needing to measure the image of an audit firm. The study also focuses on the importance of controlling for the age variable in questionnaire studies. Older respondents appear to be less critical than their younger colleagues and to have a more relaxed view of the world
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.488087  DOI: Not available
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