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Is the public oversight of auditors effective?: the impact of sanctions on loss of clients, salary and audit reporting
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration. Department of Accounting and Finance, University of Vaasa, Vaasa, Finland.ORCID iD: 0000-0002-2496-108X
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration. BI Norwegian Business School, Oslo, Norway.
2017 (English)In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 26, no 4, 787-818 p.Article in journal (Refereed) Published
Abstract [en]

This study examines the consequences of sanctions against individual Swedish auditors issued by the Supervisory Board of Public Accountants (SBPA). The results provide no support for individual auditor client loss after receiving a sanction. However, we find that Big 4 auditors have a lower salary after the sanction than before. Finally, we do not find that auditors become more conservative in their reporting after being sanctioned. Collectively, our results support that public oversight sanctions have relatively limited consequences for auditors of private companies.

Place, publisher, year, edition, pages
Routledge, 2017. Vol. 26, no 4, 787-818 p.
Keyword [en]
public oversight, disciplinary sanctions, individual auditors, client losses, salary, auditor reporting
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:umu:diva-126682DOI: 10.1080/09638180.2016.1203345OAI: oai:DiVA.org:umu-126682DiVA: diva2:1034644
Available from: 2016-10-12 Created: 2016-10-12 Last updated: 2017-10-27Bibliographically approved

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CiteExportLink to record
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  • apa
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  • Other locale
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  • asciidoc
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