Big 4 or 4 Big:Is There A Difference in Audit Quality?

摘要：

1. Introduction Research over the past three decades has linked audit quality with large audit finns (Hay, Knechel, and Wong, 2006) and has often been proxied with the ability to charge a fee premium (Simunic,1980). Pre vious studies offer a variety of plausible reasons for the observation of a fee premium. It is proposed that audit clients have a heterogeneous de mand for audit quality, taking into account the costs and benefits accru ing from a quality audit and, as a result, larger audit firms serve clients with a need for a higher quality audit (Blokdijk, Drieenhuizen, Simu nic, and Stein, 2006).

作者: Inderpal Singh

作者单位: School of Accounting at Curtin University, Perth,Western Australia

会议类型: 国际会议

会议名称: 2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 826-854

在线出版日期: 2008-10-31（万方平台首次上网日期，不代表论文的发表时间）