The Value of Big 4 Audits in Australia

Azizkhani, Masoud; Monroe, Gary; Shailer, Gregory

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The Value of Big 4 Audits in Australia

Date

2010

Authors

Azizkhani, Masoud

Monroe, Gary

Shailer, Gregory

Publisher

Blackwell Publishing Ltd

Abstract

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