A New Era for the Big 8? Evidence on the Association Between Earnings Quality and Audit Firm Type
I examine the association between earnings quality and audit firm type using a three-tiered audit firm classification scheme which allows for an explicit examination of the quality of Second-Tier audited earnings. My tests are motivated by the lack of competition in the market for audit services, th...
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| Format: | Others |
| Language: | English |
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2010
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| Online Access: | http://hdl.handle.net/1969.1/ETD-TAMU-2009-05-624 |