Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments

Whether Big N auditors provide higher audit quality than non-Big N auditors remains a debate. We add new evidence to this debate by utilizing the setting of Big N auditors' acquisitions of non-Big N auditors. We identify 331 treatment firms that switched to Big N auditors due to the exogenous s...

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Veröffentlicht in:	The Accounting review 2019-01, Vol.94 (1), p.205-227
Hauptverfasser:	Jiang, John (Xuefeng), Wang, Isabel Yanyan, Wang, K. Philip
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Acquisition Auditing Auditors Auditors reports Audits Capital markets Companies Experts Mergers Quality management Quasi-experimental methods
Online-Zugang:	Volltext
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