Should the 4 big replace the big 4? An examination of audit quality using internal audit
Prior research has linked audit quality with large audit firms. Consequently, a dichotomous variable, Big N/non-Big N has traditionally proxied for audit quality. Applying a different measure of audit quality than audit fee, this study investigates whether a single dummy variable for Big N is an app...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Virtus Interpress
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/26717 |