J
Jere R. Francis
Researcher at Maastricht University
Publications - 109
Citations - 22861
Jere R. Francis is an academic researcher from Maastricht University. The author has contributed to research in topics: Audit & Quality audit. The author has an hindex of 57, co-authored 108 publications receiving 20846 citations. Previous affiliations of Jere R. Francis include University of New England (United States) & University of Missouri.
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Auditor brand name reputations and industry specializations
TL;DR: In this paper, the authors found that industry expertise is a dimension of the demand for higher quality Big 8 audits and a basis for within Big 8 product differentiation, and that on average, industry specialist Big 8 auditors earn a 34% premium over nonspecialist Big Eight auditors.
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The Role of Big 6 Auditors in the Credible Reporting of Accruals
TL;DR: In this paper, the authors investigate if the use of a Big 6 auditor is increasing the propensity of a firm's endogenous propensity to generate accruals and find that high-accrual firms have greater scope for aggressive and/or opportunistic strategies.
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Does size matter? The influence of large clients on office-level auditor reporting decisions
TL;DR: This article found no evidence that economic dependence causes Big Five auditors to report more favorably for larger clients in their offices, and they do find that Big 5 auditors report more conservatively for large clients, suggesting that reputation protection dominates auditor behavior.
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Selection models in accounting research
TL;DR: In this paper, the authors explain the challenges associated with the Heckman (1979) procedure to control for selection bias, assess the quality of its application in accounting research, and offer guidance for better implementation of selection models.
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What do we know about audit quality
TL;DR: In this paper, the authors present empirical research over the past 25 years, mainly from the United States, in order to assess what we currently know about audit quality with respect to publicly listed companies and suggest that audit failure rates are infrequent, far less than 1% annually, and audit fees are quite small, less than 0.1% of aggregate client sales.