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Keywords: discretionary accruals
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Journal Articles
Accounting Horizons (2019) 33 (2): 43–58.
Published: 01 June 2019
... significantly higher fees in India and also that their clients enjoy significantly higher earnings response coefficients compared to non-Big 4 clients. However, there is no difference in the quality of audit provided by Big 4 and non-Big 4 auditors as measured by the magnitude of reported discretionary accruals...