Azizkhani, Masoud; Monroe, Gary S.; Shailer, Greg - In: Accounting and Finance 50 (2010) 4, pp. 743-766
Research suggests that equity markets value Big N audits over non-Big N audits. Explanations include the information quality hypothesis, whereby Big N auditors increase information quality, and the insurance hypothesis, whereby investors value the deeper pockets of Big N auditors. Using client...
