id author title date pages extension mime words sentence flesch summary cache txt news-003014 Auditors’ reputations linked to client portfolio, study finds | News | Notre Dame News | University of Notre Dame .html text/html 1210 38 40 The researchers theorized that if new client misconduct has no litigation risk, or the risk is such that auditors can mitigate it simply by charging a premium, no relationship would be found. While he and his co-authors stress that it should not be interpreted causally, they found that clients matching with lower reputation auditors have a higher rate of new misconduct incidents in the next year. cache/news-003014.html txt/news-003014.txt