...Mary Canning; Brendan O'Dwyer; Roel Boomsma SUMMARY The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process...

... the results change when financial health variables are added to the model. In supplemental analysis, we find that Big 4 auditors are more likely than mid-tier auditors (Grant Thornton and BDO Seidman) to issue going concern opinions to distressed clients. We also find that, compared to other auditors, the Big...

... to investigate publication bias and other issues related to the Big N fee premium. ⁸ auditing audit fee research meta-analysis Big 4 audit quality The results of previous research about Big N firm ¹ audit fees have been very mixed when looked at as a collection...