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European Accounting Review Volume 26, 2017 - Issue 4
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Original Articles

Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting

Stefan SundgrenUmeå School of Business and Economics, Umeå, Sweden;Department of Accounting and Finance, University of Vaasa, Vaasa, FinlandCorrespondence[email protected]
ORCID Iconhttp://orcid.org/0000-0002-2496-108XView further author information
ORCID Icon &
Tobias SvanströmUmeå School of Business and Economics, Umeå, Sweden;BI Norwegian Business School, Oslo, NorwayView further author information
Pages 787-818 | Received 13 Oct 2014, Accepted 13 Jun 2016, Published online: 15 Aug 2016

Citations (19)

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Read on this site (7)

Maarten Corten, Nadine Lybaert & Tensie Steijvers. (2023) Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:4, pages 499-527.
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Limei Che, Emma-Riikka Myllymäki & Tobias Svanström. (2023) Auditors’ self-assessment of engagement quality and the role of stakeholder priority. Accounting and Business Research 53:3, pages 335-375.
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Benedikt Downar, Jürgen Ernstberger, Christopher Koch & Martin Prott. (2022) Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?. European Accounting Review 31:5, pages 1059-1088.
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Stefan Sundgren & Tobias Svanström. (2022) Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms. Accounting and Business Research 52:4, pages 377-416.
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Ann Vanstraelen & Lei Zou. (2022) PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms. European Accounting Review 31:2, pages 345-376.
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Marie-Laure Vandenhaute, Kris Hardies & Diane Breesch. (2020) Professional and Commercial Incentives in Audit Firms: Evidence on Partner Compensation. European Accounting Review 29:3, pages 521-554.
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Jeff P. Boone, Inder K. Khurana & K. K. Raman. (2019) Audit Market Response to PCAOB Censures of US Big 4 Firms. European Accounting Review 28:4, pages 621-658.
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Articles from other publishers (12)

Steven F. Cahan, Limei Che, W. Robert Knechel & Tobias Svanström. (2022) Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*. Contemporary Accounting Research 39:4, pages 2657-2695.
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Stefan Sundgren & Irina Alexeyeva. (2022) Entrepreneurs’ legal infractions and hidden information: Evidence from small business bankruptcies. International Review of Law and Economics 69, pages 106044.
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Limei Che, John Christian Langli & Tobias Svanström. (2021) Are audit partners’ compensation and audit quality related to their consulting revenues?. Journal of Accounting and Public Policy 40:6, pages 106896.
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Benedikt Downar, Jürgen Ernstberger & Christopher Koch. (2021) Who makes partner in Big 4 audit firms? – Evidence from Germany. Accounting, Organizations and Society 91, pages 101176.
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Stefano Azzali, Tatiana Mazza & Fernanda Alberto. (2020) Effects of disclosed audit sanctions on audit firm’s market share in Italy and Spain. Accounting & Finance 61:S1, pages 2477-2505.
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Limei CheOle-Kristian Hope & John Christian Langli. (2020) How Big-4 Firms Improve Audit Quality. Management Science 66:10, pages 4552-4572.
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Jason Bergner, Blair B. Marquardt & Partha Mohapatra. (2020) The auditor reputation cycle: A synthesis of the literature. International Journal of Auditing 24:2, pages 292-319.
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Annita Florou & Yuan Shuai. (2020) The Costs of Public Audit Oversight: Evidence from the EU. SSRN Electronic Journal.
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Limei Che, Ole-Kristian Hope & John Christian Langli. (2019) How Big-4 Firms Improve Audit Quality. SSRN Electronic Journal.
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Limei Che, John Christian Langli & Tobias Svanstrrm. (2018) Are Audit Partners Rewarded for Selling Consulting Services to Audit and Non-Audit Clients?. SSRN Electronic Journal.
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Limei Che, Ole-Kristian Hope & John Christian Langli. (2016) Does the Big-4 Effect Exist When Reputation and Litigation Risks are Low? Evidence from Audit-Partner Auditee Pair Switches. SSRN Electronic Journal.
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JJrgen Ernstberger, Christopher W. Koch & Martin Prott. (2016) Academic Practitioner Auditors. SSRN Electronic Journal.
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