Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 28 for “"Big 4"”.
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Big 4 Office Personnel and Audit Quality
<p>Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying …
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Examining product differentiation within the big 4 in the Australian audit market
… vertical product differentiation within the Big 4 audit firms in the Australian audit market and potential pricing effects resulting from this differentiation. Assuming a competitive Big 4 audit market, systematically higher prices pertaining to one particular Big 4 audit firm is indicative …
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Why Big 4 accounting firms did not dominant China's stock market as they did elsewhere
The Big 4 accounting firms (PriceWaterhouseCoopers, KPMG, Deloitte and Ernst Young) are dominating the audit markets in the U.S., European Union, Japan and theoretically every major capital market EXCEPT China. As of March 2015, there were around 86% of public companies listed in the New York …
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"Do as I Say, Not as I Do": Audit Firm Leadership and Engagement-Level Risk
… in office-level leadership positions across the Big 4 audit firms in the U.S. In their leadership role, the managing partner is responsible for setting the tone at the top of an office through formal communication of firm-wide policies and an informal example through their behavior and …
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Private equity, disclosure quality, and audit quality
… (disclosure quality) and in firms that employ big 4 auditors (audit quality). Conversely, I find that PE ownership is associated with audit quality, but not for disclosure quality.
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Financial restatements and auditor quality
… quality, measured by whether an auditor is a Big 4 audit firm, is associated with a lower likelihood of a current-period error-based restatement. However, a change in auditor to a Big 4 audit firm (or to an industry specialist audit firm) is associated with a higher likelihood of an …
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Voluntary formation of audit committees and their practices : an Australian study
… formation of audit committees was linked to Big 4 external auditors, proportion of independent directors, leverage, firm size, management's share of ownership, board size, assets in place and the total number of shares issued.
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Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates.
… the factors influencing the performance of Big 4 trainees in the Institute of Chartered Accountants of Scotlands (ICAS) Test of Professional Skill Examinations with the key finding being that there is no significant difference in performance between accounting and non-accounting graduates. …
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Πέρα από την επιφάνεια: η ψωρίαση, η ψωριασική αρθρίτιδα και οι αθέατες πιέσεις στο ελληνικό σύστημα υγείας / Beyond the surface: psoriasis, psoriatic arthritis and the hidden pressures of the Greek Health System
… σε σύγκριση με τις χώρες της Ευρωπαϊκής Ένωσης (Big 4), καθώς και η διερεύνηση της εμπειρίας των ασθενών ως προς τη διάγνωση, τη θεραπεία, την πρόσβαση στις υπηρεσίες υγείας, το σχετιζόμενο κόστος και την ποιότητα ζωής. Η μεθοδολογία περιλάμβανε δύο σκέλη: (α) ανάλυση επίπτωσης προϋπολογισμού …
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The Factors Contributing to Effective Relationship Management within the Banking Sector
Four major players, touted as the Big 4, dominate the banking industry in Australia. The National Australia Bank (NAB), Commonwealth Bank of Australia (CBA), Westpac Banking Corporation (WBC) and Australia and New Zealand Banking Group (ANZ) dominate the Australian banking industry. However, their …
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Internet financial reporting in Arab MENA countries: an institutional perspective
… companies as well as those audited by the Big-4 audit firms. Further, financial sector companies and companies from the GCC region also appear to have similar practices with more extensive IFR than other listed companies. <br/><br/>These communities of practice may be due to coercive, …
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A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?
… study investigates the relationship between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and …
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Audit Office Closure Risk and Audit Outcomes
… cannot be explained by clients switching to Big 4 auditors, industry specialists, or to more geographically proximate offices. Instead, these results suggest a fresh look benefit by the new audit firm. Additionally, the audit fee discount enjoyed by these clients diminishes over time as the …
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Accounting Firms and Tax Aggressiveness
… (i.e., group audit arrangements and Big 4 identity) and the tax aggressiveness of multinational enterprises (MNEs). Study Three investigates whether corporate tax aggressiveness is associated with auditors’ propensity to issue first time going-concern opinions. In addition, these …
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IS A PENSION FUND'S MIX OF FAIR VALUE INVESTMENTS, AUDIT TYPE, AND AUDIT QUALITY ASSOCIATED WITH THE FIRM'S CREDIT RATING?
… the sponsoring firm’s credit rating is assigned. Big N and industry specialist auditors may be perceived to curtail opportunistic financial reporting and enhance reported fair values of assets held by the pension plan.</p> <p>This research is an archival study consisting of publicly listed firms …
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The Effect of IFRS and SOX-like Regulations on Earnings Management in East Asian Countries
… role in mitigating discretionary accruals, while big-4 auditors do not. Secondly, in the post-IFRS period, listed firms in China, Hong Kong, Malaysia, and Singapore experience a decline in income smoothing, especially those with a high level of income smoothing in the pre-IFRS period. These firms …
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The statutory audit process of an insurance principal
… Insurance Audit Specialists who are employed by Big 4 and mid-tier audit firms. FINDINGS: The study revealed that the main differentiating features of an insurance audit stem from the fact that the insurance business constitutes a PIE, and thus has to abide by all rules relevant to PIEs. Despite …
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Essays on Motivating Investment
… reputation (captured by the audit firm being a Big 4 auditor). Moreover, I find the positive relationship between capital issuance and auditor fees remains after controlling for the financial crisis of 2007-2008. This positive association between the use of audit fees as a means of signaling …
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Culture and corporate governance in South Africa.
… in other stock exchanges and firms audited by Big 4 audit firms. Finally, the findings from the views of key stakeholders indicate that the Code has indeed improved corporate governance standards in South Africa, is suitable for the country because of its consideration of local circumstances …
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PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY
… traditions follow common law, and for clients of Big 4 auditors.
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