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The Value of Big 4 Audits in Australia

Azizkhani, Masoud; Monroe, Gary; Shailer, Gregory

Description

Research suggests that equity markets value Big N audits over non-Big N audits. Explanations include the information quality hypothesis, whereby Big N auditors increase information quality, and the insurance hypothesis, whereby investors value the deeper

dc.contributor.authorAzizkhani, Masoud
dc.contributor.authorMonroe, Gary
dc.contributor.authorShailer, Gregory
dc.date.accessioned2015-12-07T22:14:35Z
dc.identifier.issn0810-5391
dc.identifier.urihttp://hdl.handle.net/1885/17500
dc.description.abstractResearch suggests that equity markets value Big N audits over non-Big N audits. Explanations include the information quality hypothesis, whereby Big N auditors increase information quality, and the insurance hypothesis, whereby investors value the deeper
dc.publisherBlackwell Publishing Ltd
dc.sourceAccounting and Finance
dc.subjectKeywords: Audit quality; Ex ante cost of equity capital; Financial reporting credibility
dc.titleThe Value of Big 4 Audits in Australia
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume50
dc.date.issued2010
local.identifier.absfor150102 - Auditing and Accountability
local.identifier.ariespublicationu9010164xPUB1
local.type.statusPublished Version
local.contributor.affiliationAzizkhani, Masoud, Ilam University
local.contributor.affiliationMonroe, Gary, University of New South Wales
local.contributor.affiliationShailer, Gregory, College of Business and Economics, ANU
local.description.embargo2037-12-31
local.bibliographicCitation.startpage743
local.bibliographicCitation.lastpage766
local.identifier.doi10.1111/j.1467-629X.2010.00346.x
dc.date.updated2016-02-24T11:45:58Z
local.identifier.scopusID2-s2.0-78149241659
local.identifier.thomsonID000283725000001
CollectionsANU Research Publications

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