... predictions of the reputation and deep pockets hypotheses by examining the relationship between auditor size and litigation, and by comparing the market shares of criticised and uncriticised auditors THE ... much more criticism and litigation than small auditors Large auditors also audited larger companies than small auditors and audited more companies This suggests that it is important to control for ... Opinions and Auditor Switches', Accounting and Business Research, Vol 19, pp 23±31 _ J Francis and S Taylor (1995), `Auditor Brand Name Reputations and Industry Specialisations', Journal of Accounting...