{"id":{"repo_id":"mit","oai_identifier":"oai:dspace.mit.edu:1721.1/139947"},"canonical_url":"https://search.dev.ndltd.org/etd/mit/oai:dspace.mit.edu:1721.1/139947","repository":{"repo_id":"mit","name":"MIT","base_url":"https://dspace.mit.edu/oai/request"},"display":{"title":"Private equity, disclosure quality, and audit quality","abstract":"I study the influence of disclosure/audit quality on private equity funds’ investment decisions, and the relationship between private equity ownership and disclosure/audit quality. Using Preqin and FAME data, I find that PE funds are more likely to invest in firms with superior financial statement transparency (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.","abstract_html":"I study the influence of disclosure/audit quality on private equity funds’ investment decisions, and the relationship between private equity ownership and disclosure/audit quality. Using Preqin and FAME data, I find that PE funds are more likely to invest in firms with superior financial statement transparency (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.","abstract_has_math":false,"creators":["Baik, Brian (Brian Kunho)"],"institution":"Massachusetts Institute of Technology","degree_name":"Master","degree_level":null,"degree_discipline":null,"degree_department":"Sloan School of Management","school":null,"contributors":[],"advisors":["Verdi, Rodrigo S."],"committee_chairs":[],"committee_members":[],"year":2021,"date_issued":"2021-09","date_published":"2021-09","updated_at":"2026-07-22T22:22:05Z","subjects":[],"languages":[],"rights":["In Copyright - Educational Use Permitted","Copyright MIT"],"rights_urls":["http://rightsstatements.org/page/InC-EDU/1.0/"],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/1721.1/139947","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Verdi, Rodrigo S."]},{"key":"dc:contributor.department","label":"Department","values":["Sloan School of Management"]},{"key":"dc:creator","label":"Author","values":["Baik, Brian (Brian Kunho)"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2022-02-07T15:14:30Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2022-02-07T15:14:30Z"]},{"key":"dc:date.issued","label":"Date","values":["2021-09"]},{"key":"dc:publisher","label":"Institution","values":["Massachusetts Institute of Technology"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Master","Master of Science in Management Research"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:rights","label":"Dc Rights","values":["In Copyright - Educational Use Permitted","Copyright MIT"]},{"key":"dc:rights.uri","label":"Rights URI","values":["http://rightsstatements.org/page/InC-EDU/1.0/"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://hdl.handle.net/1721.1/139947"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["I study the influence of disclosure/audit quality on private equity funds’ investment decisions, and the relationship between private equity ownership and disclosure/audit quality. Using Preqin and FAME data, I find that PE funds are more likely to invest in firms with superior financial statement transparency (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."]},{"key":"dc:description.degree","label":"Dc Description Degree","values":["S.M."]},{"key":"dc:title","label":"Title","values":["Private equity, disclosure quality, and audit quality"]}]}],"canonical_facts":{"dc:contributor.advisor":["Verdi, Rodrigo S."],"dc:contributor.department":["Sloan School of Management"],"dc:creator":["Baik, Brian (Brian Kunho)"],"dc:date.accessioned":["2022-02-07T15:14:30Z"],"dc:date.available":["2022-02-07T15:14:30Z"],"dc:date.issued":["2021-09"],"dc:description.abstract":["I study the influence of disclosure/audit quality on private equity funds’ investment decisions, and the relationship between private equity ownership and disclosure/audit quality. Using Preqin and FAME data, I find that PE funds are more likely to invest in firms with superior financial statement transparency (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."],"dc:description.degree":["S.M."],"dc:identifier.uri":["https://hdl.handle.net/1721.1/139947"],"dc:publisher":["Massachusetts Institute of Technology"],"dc:rights":["In Copyright - Educational Use Permitted","Copyright MIT"],"dc:rights.uri":["http://rightsstatements.org/page/InC-EDU/1.0/"],"dc:title":["Private equity, disclosure quality, and audit quality"],"dc:type":["Thesis"],"thesis:degree_name":["Master","Master of Science in Management Research"]},"updated_at":"2026-07-22T22:22:05Z"}