Lai, Kam-Wah - In: The International Journal of Accounting 48 (2013) 4, pp. 495-524
This paper examines audit reporting of Big 4 auditors versus non-Big 4 auditors for ex-Andersen clients and other clients. It suggests that ex-Andersen clients are more risky than other clients and are able to exert more influence than other clients on non-Big 4 auditors because they are larger...