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Do the Big 4 and the Second-tier firms provide audits of similar quality?

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References

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2004Costs of Equity and Earnings Attributes2,387 cited

Cited by

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2014Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor?292 cited
2012Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?278 cited
2009PCAOB inspection reports and audit quality233 cited
2018Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors178 cited
2019How Big-4 Firms Improve Audit Quality176 cited
2020CEO characteristics and earnings management: empirical evidence from France174 cited
2013Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management170 cited
2016Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences167 cited
2017The impact of audit quality on real and accrual earnings management around IPOs152 cited
2013Audit opinion and earnings management: Evidence from Greece117 cited
2013A meta‐analysis of the determinants of modified audit opinion decisions116 cited
2016Board Gender Diversity and Internal Control Weaknesses114 cited
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2015Auditor Size and Going Concern Reporting95 cited