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Do the Big 4 and the Second-tier firms provide audits of similar quality?

Boone, Jeff P.; Khurana, Inder K.; Raman, K.K. - In: Journal of Accounting and Public Policy 29 (2010) 4, pp. 330-352

In this paper, we examine audit quality for Big 4 and Second-tier auditors during 2003-2006. We utilize the auditor's propensity to issue a going concern audit report for distressed clients as a measure of audit quality. In addition, since the purpose of an audit is to improve financial...

Persistent link: https://www.econbiz.de/10008871903

Superfund liabilities and governmental reporting entities: An empirical analysis

Lawrence, Carol M.; Khurana, Inder K. - In: Journal of Accounting and Public Policy 16 (1997) 2, pp. 155-186

Persistent link: https://www.econbiz.de/10005546034

Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies

Khurana, Inder K.; Kim, Myung-Sun - In: Journal of Accounting and Public Policy 22 (2003) 1, pp. 19-42

Persistent link: https://www.econbiz.de/10005546145

The liability equivalence of unfunded nuclear decommissioning costs

Khurana, Inder K.; Pettway, Richard H.; Raman, K. K. - In: Journal of Accounting and Public Policy 20 (2001) 2, pp. 155-185

Persistent link: https://www.econbiz.de/10005541019