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Keywords: non-Big 4 accounting firms
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Journal Articles
The Real Effects of PCAOB Inspection Reports on the M&A Deals of Non-Big 4 Accounting Firms
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 363–385.
Published: 01 September 2024
...Clive Lennox; Xi Wu ABSTRACT Mergers and acquisitions (M&As) are an important way for non-Big 4 accounting firms to grow their businesses. Non-Big 4 firms also account for the vast majority of PCAOB inspections. Consistent with negative inspection reports signaling low quality at inspected...
