This study investigates whether audit risks that accompany data breaches of major customer
firms can spillover into the supply chain and affect audit fees of their suppliers. Based on the …

Common ownership (ie, financial institutions' block holding stock in industry rivals) and its
implications for investors are matters of current interest and debate (Securities and …

What are the implications of major customer dependency, ie, the degree of a supplier firm's
dependency on its major customers, for external auditors? While the conventional view …

We examine the effects of a large number of clients in an audit office using the same
enterprise-resource planning (ERP) system such as SAP or Oracle resulting in what we term …

Auditor knowledge is a key element in explaining the supply of audit quality, yet
understanding of the drivers of this knowledge in the archival literature is limited. This study …

Amplified demand variability along the supply chain due to the bullwhip effect often leads to
a mismatch between actual and planned demand. We study whether this demand distortion …

Purpose This study investigates the impact of customer stability on the cost of debt and the
moderating effect of environmental uncertainty on the above relationship …

We exploit the unique setting of China's 2014 audit price deregulation policy to examine
whether audit firms use their economies of scale (EOS) to compete for clients. We find a …

In this study, we explore the negative impact of upstreamness on suppliers' investment
quality and management earnings' forecast accuracy and investigate whether a shared …

This paper investigates how media attention to customers affects the supplier's information
environment from the perspective of real earnings management. Our empirical results for …