M DeFond, DH Erkens, J Zhang - Management Science, 2017 - pubsonline.informs.org

Do client characteristics really drive the Big N audit quality effect? New evidence from propensity score matching.

quasi-experiments

DeFond, Erkens, Zhang

GSID: 5-ZMCzH7vUEJ

Excerpt

A large auditing literature concludes that Big N auditors provide higher audit quality than non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …