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

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  • Peter Moizer
  • Maria Antonia Garcia Benau
  • Christopher Humphrey
  • Antonio Vico Martinez
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    Abstract

    This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such firms against those associated with smaller, national audit firms. The findings of this survey are pertinent given the current level of debate internationally over the role, regulation and quality of auditing services and concerns over the potential impact of recent corporate scandals on auditor reputation. Our study shows that the images of audit firms in Spain have differed on a number of dimensions, mostly concerned with the pricing of audit services and the spread of audit clients. Significantly, no differences were obtained in relation to the perceived competence or ethical standing of the large multinational and Spanish, national audit firms. The study also shows the areas of the audit firm's corporate image where the actual image of the firm differs significantly from that desired by the management of their clients.

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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 13 (2004)
    Issue (Month): 3 ()
    Pages: 561-582

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    Handle: RePEc:taf:euract:v:13:y:2004:i:3:p:561-582

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