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- W2795914626 abstract "The objective of this paper is to examine the relationship between auditor tenure and discretionary accruals as a proxy of audit quality. The main finding is that this relationship was found to be negative for BIG4 and non-BIG4 auditors in crisis and non-crisis periods, for both German and French companies. In addition, Italian and Spanish companies seem to interplay in crisis and non-crisis periods being either negative or not for BIG4 and non-BIG4 auditors. The findings imply that the larger the country, the better the audit quality and this seems to be confirmed by graphs and statistically by the one-sample T-test." @default.
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- W2795914626 date "2018-01-01" @default.
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- W2795914626 title "BIG4 or Non-BIG4 Auditors: Their Impact on Audit Quality during the Global Financial Crisis" @default.
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- W2795914626 doi "https://doi.org/10.4236/tel.2018.85064" @default.
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