BE Christensen, K Smith, D Wang… - Mays Business School …, 2020 - papers.ssrn.com

The audit quality effects of small audit firm mergers in the United States.

quasi-experiments

Christensen, Smith, Wang

GSID: Bz2LTDC0drwJ

Excerpt

Increased audit regulation, coupled with practitioner reports of “hyper-acquisitive” behavior among smaller firms, creates a dynamic environment in which to assess changes in the US …