Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
作者： Alastair Lawrence , Miguel Minutti-Meza , Ping Zhang
关键词: Control (management) 、 Ex-ante 、 Business 、 Quality audit 、 Accounting 、 Accrual 、 Propensity score matching 、 Matching (statistics) 、 Audit
摘要: … proxies for audit quality between Big 4 and non-Big 4 audit firms … In our analyses, we use three audit-quality proxies—… the two auditor groups while estimating the audit-quality effects. …
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