A longitudinal study of audit quality differences among independent auditors
Purpose – The purpose of this paper is to investigate the differences of audit quality of financial statements among auditors, including Big 4 and non-Big 4 auditors. Design/methodology/approach – By employing cross-sectional analysis of compliance (a proxy of audit quality) of goodwill impairment t...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Emerald Publishing
2019-11-01
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Series: | Journal of Economics and Development |
Subjects: | |
Online Access: | https://www.emerald.com/insight/content/doi/10.1108/JED-10-2019-0040/full/pdf?title=a-longitudinal-study-of-audit-quality-differences-among-independent-auditors |