Relevant bibliographies by topics / Big4 versus NonBig4 auditors

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  1. Journal articles
  2. Dissertations / Theses

Academic literature on the topic 'Big4 versus NonBig4 auditors'

Author: Grafiati
Published: 11 September 2021
Last updated: 13 February 2022

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Journal articles on the topic "Big4 versus NonBig4 auditors"

1

Bava, Fabrizio, and Melchior Gromis di Trana. "Big4 Versus Non-Big4 Opinion about the Going Concern Assessment: A Survey." International Journal of Business and Management 14, no. 2 (2019): 87. http://dx.doi.org/10.5539/ijbm.v14n2p87.

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Going concern (GC) assessment is a central element in the audit process. During the Global Financial Crisis the increasing number of companies receiving a going concern opinion (GCO) has stimulated public interest on this topic. Our study fuels the debate about the financial indicators used in professional practice distinguishing between the big4 and non-big4 auditors’ perspectives. Similar studies have been conducted in the past that investigated which financial ratios are the most widely used in practice. However, in 2013 Carson et al stressed the fact that the audit environment is
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2

El Assy, Mahmoud Ghanem. "The Effect of Joint Audit on Audit Quality: Empirical Evidence from Companies Listed On the Egyptian Stock Exchange." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 195. http://dx.doi.org/10.5296/ijafr.v5i2.8431.

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The purpose of this paper is to investigate the effect of joint audit on earnings conservatism, our proxy for audit quality, of companies listed on the Egyptian stock exchange, by examining whether companies audited by two independent auditors are more conservative than companies audited by a single auditor. In addition, we investigate whether this relationship is affected by the type of joint audit regimes (i.e., voluntary versus mandatory), and the mix of joint auditors appointed (i.e., two big 4 auditors, or two non-big 4 auditors, or one Big 4 auditor paired with one non-big 4 auditor). To
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3

Soyemi, Kenny Adedapo. "Internal Corporate Governance Practices and Choice of External Auditor in Nigeria: A Logistic Regression Analysis." Binus Business Review 11, no. 1 (2020): 9–16. http://dx.doi.org/10.21512/bbr.v11i1.5894.

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The research provided empirical evidence on how internal corporate governance practices were proxied by board size, board independence, and share ownership by institutional investors with firm size and leverage as control variables. It might influence the choice of the external auditor, (a dummy proxied with the Big4 versus non-Big4 audit firms dichotomy). The sample was composed of 27 purposely selected quoted non-financial firms spread across 10 sectors on the Nigerian Stock Exchange (NSE). There were 189 firms/year of dataset observations. These secondary panel data were sourced mainly from
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4

Lim, Hyoung Joo, and Dafydd Mali. "Do credit ratings influence the demand/supply of audit effort?" Journal of Applied Accounting Research ahead-of-print, ahead-of-print (2020). http://dx.doi.org/10.1108/jaar-02-2020-0028.

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PurposeFirm management has an incentive to improve credit ratings to enjoy the reputational and financial benefits associated with higher credit ratings. In this study, the authors question whether audit effort in hours can be considered incrementally increasing with credit ratings. Based on legitimacy theory, the authors conjecture that firms with higher credit ratings will demand higher levels of audit effort to signal audit and financial quality compared to firms with higher levels of credit risk.Design/methodology/approachThe authors conduct empirical tests using a sample of Korean-listed
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Dissertations / Theses on the topic "Big4 versus NonBig4 auditors"

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Morais, Diogo Alexandre Felício. "The effect of client complexity on audit quality." Master's thesis, 2020. http://hdl.handle.net/10400.14/31261.

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Previous research suggests that audit quality may be influenced by various client characteristics. This dissertation examines whether changes in audit quality between different companies may be a reflection of audited companies’ own complexity. In this research, audit quality is proxied by ‘Absolute Discretionary Accruals’ and client complexity is proxied by ‘Sales to Industry’, the ‘Net Intangible Assets per Employee’, and a dummy variable for listed/unlisted companies (‘Listed Factor’). A series of regressions are run and aim to evaluate the relation between client complexity and audit quali
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