Duh, Rong-Ruey; Ye, Chunlai; Yu, Lin-Hui - In: Review of Accounting and Finance 19 (2020) 2, pp. 175-197
Purpose: The purpose of this study is to examine whether the corruption level of a country is associated with a firm’s decision to choose Big 4 versus non-Big 4 auditors. In addition, the authors examine whether firms that are cross-listed in a country with a corruption level different from...