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Journal Articles

U.S.-Listed Foreign Companies' Choice of a U.S.-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

Sharad C. Asthana, K. K. Raman, Hongkang Xu
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (3): 631–666.
DOI: https://doi.org/10.2308/acch-51105
Published: 01 September 2015
... find that the likelihood of the Big N principal auditor being U.S.-based is decreasing in client size and the level of investor protection in the home country, and increasing in the proportion of income earned outside the home country. We also find compelling evidence that U.S.-based Big N auditors...
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