J Jiang, IY Wang, KP Wang - The Accounting Review, 2019 - meridian.allenpress.com

Big N auditors and audit quality: New evidence from quasi-experiments.

quasi-experiments

Jiang, Wang, Wang

GSID: YoivnqaY_KAJ

Excerpt

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 …

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