choice in Indonesia. Our study is motivated by conflicting findings in the literature on whether politically connected firms … higher-quality financial reporting and, hence, appoint Big 4 auditors. Using data from Indonesia, we find support for the …

economic activity but our focus here is on the accounting practices it reveals. TTS was a substantial ‘grocery … explain the specialist system of numerals used for accounting purposes, the Sūzhōu măzì [苏州码字]. Given the claims that have … from a detailed examination of this extensive collection of original account books, when compared with Western accounting …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … considering the severity of fraud, using alternative measures of fraud, accounting for the self-selection of auditors and …