We examine auditor choice for listed companies in France where two (joint) auditors are required by law. The joint audit requirement creates a unique setting to study if a firm’s ownership structure affects its auditor-pair choice as well the consequences on earning quality. The results...

This study explores whether a firm’s auditor choice affects its ability to access foreign equity capital. Using the equity holdings of 35,665 foreign mutual funds from 30 countries for the period 1998–2009, we find evidence that appointing a Big 4 auditor is associated with the increased...