Blar i Publikasjoner fra CRIStin - BI på tidsskrift "Journal of Accounting Research"

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    • Multimarket Contact and Mutual Forbearance in Audit Markets 

      Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; Willekens, Marleen (Journal article; Peer reviewed, 2021)
      Competition in audit markets is an important topic but direct tests of market competition have been limited. In this paper, we examine how audit firms behave when they are confronted with competition from another firm in ...

    • Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality 

      Ciconte, William A.; Leiby, Justin; Willekens, Marleen (Peer reviewed; Journal article, 2024)
      Audit theory and regulation assumes that auditors’ commercial motivation threatens audit quality. In this registered report, we use data from two Big Four firms in the Netherlands and provide empirical evidence on the ...