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Journal Articles

Do Big 4 Auditors Enhance Audit Quality in China? A “Behind the Scenes Look”

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Songsheng Chen, Gopal V. Krishnan, Wenying Li, Yinqi Zhang
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2022) 21 (2): 31–56.
https://doi.org/10.2308/JIAR-2020-056
Published: 01 June 2022
... indicate that Big 4 and non-Big 4 auditors in China pursue different strategies to enhance audit quality. The Big 4 enhance audit quality by recruiting and retaining clients with higher earnings quality and acting more conservatively toward clients with a higher risk for earnings restatement. In contrast...
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