Big 4 Office Size And Audit Quality. Prior studies have explored whether there are differences in audit quality between Big 4 and non Big 4 audit firms in the private client segment This study extends the research by investigating if and possibly how audit quality and audit pricing varies between a broader range of audit firms as well as with audit office size.
Understanding Audit Quality Insights From Audit Professionals And Investors Christensen 2016 Contemporary Accounting Research Wiley Online Library from Wiley Online Library
Abstract Francis and Yu (2009) and Choi Kim Kim and Zang (2010) report evidence that Big 4 audits are of higher quality when the engagement office is of larger size specifically client earnings quality is higher and auditors in larger offices are more likely to issue going concern audit reports We extend this line of research to test if larger Big 4 offices have.
Francis, J. R., & Yu, M. D. (2009). Big 4 Office Size and
Recent studies highlight the impact of audit firm office size on audit quality and document that large Big 4 offices provide higherquality audits because they have more experience greater knowledge and better local support networks (Choi et al 2010 Francis and Yu 2009) Based on these studies large Big 4 offices might be more likely to accept risky clients.
Big 4 Office Size and Audit Quality The Accounting Review
Francis J R & Yu M D (2009) Big 4 Office Size and Audit Quality The Accounting Review 84 15211552.
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View W4Big 4 Office Sizepdf from ECONOMY 100 at University of Mataram Big 4 Office Size and Audit Quality Author(s) Jere R Francis and Michael D Yu.
Understanding Audit Quality Insights From Audit Professionals And Investors Christensen 2016 Contemporary Accounting Research Wiley Online Library
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Association Vol 84 No 5 DOI 102308/accr 2009 84 51521 2009 pp 1521–1552 Big 4 Office Size and Audit Quality Jere R Francis University of Missouri–Columbia Michael D Yu Washington State sample size and office size is significant at the 011.
