The corporate image of auditors in a developing audit market within the EU: the case of Spain

European Accounting Review

Volumn 13, Issue 3, 2004, Pages 561-582

  Moizer, Peter ^a   Benau, María Antonia García ^b   Humphrey, Christopher ^c   Martínez, Antonio Vico ^d  

^a UNIVERSITY OF LEEDS   (United Kingdom)

^b UNIVERSITY OF VALENCIA   (Spain)

^c MANCHESTER UNIVERSITY   (United States)

^d UNIVERSITAT JAUME I   (Spain)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84874996806     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818042000237142     Document Type: Article

References (34)

1. Anastasi A, (1966) in: S. H. Britt(Ed.) Consumer Behavior and the Behavioral Sciences New York John Wiley
2. Balachandran, BV, and Simon, D. (1993). Audit services and fees of large accounting firms. Journal of Economics and Management Strategy, 2 (3): pp. 339–348
3. Beattie, V, and Fearnley, S. (1995). The importance of audit firm characteristics and the drivers of auditor change in UK listed companies. Accounting and Business Research, 25 (100): pp. 227–239
4. Bernstein D, (1984) Company Image and Reality: A Critique of Corporate Communications London Holt, Reinhart & Winston
5. Bernstein, P. (1978). Competition comes to accounting. Fortune, July: pp. 89–96
6. Bromley DB, (1993) Reputation, Image and Impression Management Chichester John Wiley
7. Bromley, DB. (2001). Relationships between personal and corporate reputation. European Journal of Marketing, 35 (3/4): pp. 316–334
8. Corona Romero E, García Benau MA, Ruiz Barbadillo E, Vico Martínez A, (1995) The audit market in Spain: an analysis of the top 250 non-financial companies paper presented to the 18th Annual Congress of the European Accounting Association Birmingham
9. DeAngelo, LE. (1981). Auditor size and audit quality. Journal of Accounting and Economics, December: pp. 183–199
10. Everitt BS, Dunn G, (1991) Applied Multivariate Data Analysis London Edward Arnold
11. Fernandez Peña E, (1992) Accounting in Spain in the 20th century in J. A. Gonzalo (Ed.) Accounting in Spain 1992 Madrid Asociación Española de Contabilidad y Administración de Empresas (AECA)
12. Fombrun CJ, (1996) Reputation: Realizing Value from the Corporate Image Boston MA Harvard Business School Press
13. Gabas Trigo F, (1992) Audit professionals and audit firms in Spain in: J. A. Gonzalo (Ed.) Accounting in Spain 1992 Madrid Asociación Española de Contabilidad y Administración de Empresas (AECA)
14. García, MA, Garrido, P, Vico, A, Moizer, P, and Humphrey, C. (1999). La calidad del servicio de auditoria: los auditores vistos por sus ‘clientes’. Revista Española de Financiacíon y Contabilidad, 28 (102): pp. 1005–1041
15. García Benau, MA, and Humphrey, C. (1992). Beyond the audit expectations gap: learning from the experiences of Britain and Spain. European Accounting Review, 1 (2): pp. 303–331
16. García Benau, MA, Humphrey, C, Moizer, P, and Turley, S. (1993). Auditing expectations and performance in Spain and Britain: a comparative analysis. International Journal of Accounting, 28: pp. 281–307
17. García Benau MA, Ruiz Barbadillo E, Vico Martínez A, (1998) Analisis de la Estructura del Mercado de Servicios de Auditoría en España Madrid Instituto de Contabilidad y Auditoría de Cuentas
18. García Benau, MA, Ruiz Barbadillo, E, Humphrey, C, and Al Husaini, W. (1999). Success in failure: reflections on the changing Spanish audit environment. European Accounting Review, 8 (4): pp. 701–730
19. Gonthier-Besacier, N, and Moizer, P. (2002a). Les grandes enterprises français et leurs cabinets d'audit. Revue Français de Comptabilité, 342 (Mars): pp. 17–18
20. Gonthier-Besacier, N, and Moizer, P. (2002b). Les responsables financiers des grandes enterprises français et leurs cabinets d'audit. Revue Français de Comptabilité, 343 (Avril): pp. 14–15
21. Instituto de Auditores-Censores Jurados de Cuentas de España (IACJCE) (1997) Libro Blanco de la Auditoría de Cuentas en España Madrid IACJCE
22. Lynn, SA. (1987). Segmenting the CPA services market. Advances in Accounting, 4: pp. 239–265
23. Mindak, WA. (1961). Fitting the semantic differential to the marketing problem. Journal of Marketing, 25 (April): pp. 28–33
24. Moizer P, (1989) The image of auditors in: C. Swinson (Ed.) Auditing and the Future pp. 152–171 London and Edinburgh Institute of Chartered Accountants in England and Wales and Institute of Chartered Accountants of Scotland
25. Moizer, P. (1995). An ethical approach to the choices faced by auditors. Critical Perspectives on Accounting, 6 (5): pp. 415–431
26. Moizer, P. (1997a). Auditor reputation: the international empirical evidence. International Journal of Auditing, 1 (1): pp. 61–74
27. Moizer P, (1997b) Comparing the images of UK audit firms in 1987 and 1996 using a semantic differential measurement instrument, paper presented at the 20th Annual Congress of the European Accounting Association Graz April
28. Moizer P, Willekens M, (2002) Corporate images of audit firms in a multilingual society, paper presented at the 25th Annual Congress of the European Accounting Association Copenhagen April
29. Osgood CE, Suci GJ, Tannenbaum PH, (1957) The Measurement of Meaning Urbana IL University of Illinois Press
30. Ruiz Barbadillo, E, Humphrey, C, and García Benau, MA. (2000). Auditors versus third parties and others: the unusual case of the Spanish audit liability ‘crisis’. Accounting History, 5 (2): pp. 119–146
31. Scott, DR, and van der Walt, NT. (1994). Choice criteria in the selection of international accounting firms. European Journal of Marketing, 29 (1): pp. 27–39
32. Stevens M, (1981) The Big Eight New York Macmillan
33. Sucher, P, Moizer, P, and Zarova, M. (1999). The images of the Big Six audit firms in the Czech Republic. European Accounting Review, 8 (3): pp. 499–521
34. Wallace W, (1980) The Economic Role of the Audit in Free and Regulated Markets, Touche Ross Foundation http://raw.rutgers.edu/raw/wallace/homepage.html