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Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching

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Cited by:

  1. Malik, Muhammad Farhan & Nowland, John & Buckby, Sherrena, 2021. "Voluntary adoption of board risk committees and financial constraints risk," International Review of Financial Analysis, Elsevier, vol. 73(C).
  2. Liu, Jie & Wu, Chonglin & Yuan, Lin & Liu, Jia, 2022. "Opening price manipulation and its value influences," International Review of Financial Analysis, Elsevier, vol. 83(C).
  3. Syed Taha Fraz Haider Kazmi & Burhan Rasheed & Zohair Farooq Malik & Amer Shakeel & Muhammad Gulzar, 2024. "Impact of Financial Distress on Earnings Management with the Moderating Role of Audit Quality: Evidence from Pakistan," Journal of Economic Impact, Science Impact Publishers, vol. 6(1), pages 37-43.
  4. Clive Lennox & Bing Li, 2020. "When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1370-1399, September.
  5. Suham Cahyono & Iman Harymawan & Khairul Anuar Kamarudin, 2023. "The impacts of tenure diversity on boardroom and corporate carbon emission performance: Exploring from the moderating role of corporate innovation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2507-2535, September.
  6. Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
  7. Charles G. Ham & Zachary R. Kaplan & Steven Utke, 2023. "Attention to dividends, inattention to earnings?," Review of Accounting Studies, Springer, vol. 28(1), pages 265-306, March.
  8. Nadine Weuschek, 2025. "Does public funding reduce financial constraints of young firms in Germany?," Journal of Business Economics, Springer, vol. 95(1), pages 103-154, January.
  9. Wu, Fang & Cao, June & Zhang, Xiaosan, 2023. "Do non-executive employees matter in curbing corporate financial fraud?," Journal of Business Research, Elsevier, vol. 163(C).
  10. Jieying Hong, 2024. "Globalization and stock price crash risk: evidence from the US granting permanent normal trade relations to China," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(8), pages 997-1019, October.
  11. Xiting Wu & Le Luo & Jiaxing You, 2025. "Actions speak louder than words: environmental law enforcement and audit fees," Review of Accounting Studies, Springer, vol. 30(1), pages 519-574, March.
  12. Iman Harymawan & Fajar Kristanto Gautama Putra & Bayu Arie Fianto & Wan Adibah Wan Ismail, 2021. "Financially Distressed Firms: Environmental, Social, and Governance Reporting in Indonesia," Sustainability, MDPI, vol. 13(18), pages 1-18, September.
  13. Ying Huang & Ningzhong Li & Yong Yu & Xiaolu Zhou, 2020. "The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1161-1202, December.
  14. Xiong, Jiacai & Ouyang, Caiyue & Tong, Jamie Yixing & Zhang, Feida Frank, 2021. "Fraud commitment in a smaller world: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 70(C).
  15. Harakeh, Mostafa & Leventis, Stergios & El Masri, Tarek & Tsileponis, Nikolaos, 2023. "The moderating role of board gender diversity on the relationship between firm opacity and stock returns," The British Accounting Review, Elsevier, vol. 55(4).
  16. Iman Harymawan & Mohammad Nasih & Dian Agustia & Fajar Kristanto Gautama Putra & Hadrian Geri Djajadikerta, 2022. "Investment efficiency and environmental, social, and governance reporting: Perspective from corporate integration management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1186-1202, September.
  17. Bhambhwani, Siddharth M. & Huang, Allen H., 2024. "Auditing decentralized finance," The British Accounting Review, Elsevier, vol. 56(2).
  18. Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023. "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(1), pages 118-138, February.
  19. Kaori Narita & J.D. Tena & Claudio Detotto, 2022. "Causal Inference with Observational Data: A Tutorial on Propensity Score Analysis," Working Papers 202225, University of Liverpool, Department of Economics.
  20. Mohammad Rajon Meah & Kanon Kumar Sen & Md. Hossain Ali, 2021. "Audit Characteristics, Gender Diversity and Firm Performance: Evidence from a Developing Economy," Indian Journal of Corporate Governance, , vol. 14(1), pages 48-70, June.
  21. Daniel Aobdia & Luminita Enache & Anup Srivastava, 2021. "Changes in Big N auditors’ client selection and retention strategies over time," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 715-754, February.
  22. Owusu, Andrews & O’Sullivan, Noel & Kwabi, Frank & Holmes, Mark David, 2024. "Why do female lead auditors charge a fee premium? evidence from the UK audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 57(C).
  23. An, Jiafu, 2020. "Is there an employee-based gender gap in informal financial markets? International evidence," Journal of Corporate Finance, Elsevier, vol. 65(C).
  24. Marios Fasoulas & Evangelos Chytis, 2025. "The Effect Of Audit Market Deregulation On Audit Competition And Quality," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(1), pages 5-25, March.
  25. Almaghrabi, Khadija S. & Tsalavoutas, Ioannis, 2022. "Political spending, related voluntary disclosure, and the cost of public debt," Journal of Financial Stability, Elsevier, vol. 63(C).
  26. Yongliang Wu & Zihui Li & Min Zhang & Shengbao Zhai, 2023. "Auditor Assignments and Audit Quality," Australian Accounting Review, CPA Australia, vol. 33(2), pages 160-187, June.
  27. Chen, Ni-Yun & Liu, Chi-Chun, 2024. "Family performance following share repurchases, information asymmetry and interest alignment," International Review of Economics & Finance, Elsevier, vol. 96(PA).
  28. Jeff L. McMullin & Bryce Schonberger, 2020. "Entropy-balanced accruals," Review of Accounting Studies, Springer, vol. 25(1), pages 84-119, March.
  29. Klus, Milan Frederik, 2020. "From signalling to endorsement: The valorisation of fledgling digital ventures [Vom Signalisieren zur Unterstützung: Die Aufwertung junger digitaler Unternehmen]," Discussion Papers of the Institute for Organisational Economics 3/2020, University of Münster, Institute for Organisational Economics.
  30. Limei Che & Ole-Kristian Hope & John Christian Langli, 2020. "How Big-4 Firms Improve Audit Quality," Management Science, INFORMS, vol. 66(10), pages 4552-4572, October.
  31. Kumari Ranjeeni & Dharmendra Naidu, 2024. "Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States," Abacus, Accounting Foundation, University of Sydney, vol. 60(3), pages 492-538, September.
  32. Almaghrabi, Khadija S., 2023. "Local product market competition and investment home bias," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 88(C).
  33. Konstantinos Eleftheriou & Iliya Komarev & Paul Klumpes, 2023. "Regulating the Market for Audit Services: A Game Theoretic Approach," Abacus, Accounting Foundation, University of Sydney, vol. 59(3), pages 697-734, September.
  34. Zhao, Yi & Fu, Renhui & Gao, Fang, 2024. "The impact of stock market liberalization on long-term investment: Evidence from mainland–Hong Kong stock connect programs in China," Pacific-Basin Finance Journal, Elsevier, vol. 86(C).
  35. Liu, Ye & Liu, Jingzhe & Ai, Wei & Wang, Zengxiang & An, Yunbi, 2022. "Agency conflicts in co-regulation: Evidence from IPO application screening in China," International Review of Financial Analysis, Elsevier, vol. 82(C).
  36. Zhang, Yixiang & Song, Bowei, 2023. "Does energy-efficiency label affect appliance price? Empirical analysis of the new national standard air conditioners in China," Energy, Elsevier, vol. 269(C).
  37. Alhadab, Mohammad & Clacher, Iain, 2018. "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, vol. 50(4), pages 442-461.
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