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...
