Browsing Journal Articles by Subject "Discretionary accruals"
Now showing items 1-2 of 2
-
Big-4 auditors and audit quality: a novel firm life-cycle approach
(Emerald, 2022-08-12)Purpose: Firm-specific factors such as size, profitability, growth, risk and complexity, in addition to agency-related issues determine both auditor selection and firm life-cycle stage. This paper aims to examine whether ... -
An examination of factors driving big 4 audit fee premiums: Evidence from India’s audit market
(American Accounting Association, 2019)This study examines fee premiums earned by Big 4 auditors in India and identifies the primary reason for such fee premiums. There are three primary drivers of Big 4 fee premiums. Big 4 auditors charge a fee premium for ...