BIG4 or Non-BIG4 Auditors: Their Impact on Audit Quality during the Global Financial Crisis - Theoretical Economics Letters

TEL > Vol.8 No.5, April 2018

BIG4 or Non-BIG4 Auditors: Their Impact on Audit Quality during the Global Financial Crisis ()

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DOI: 10.4236/tel.2018.85064 1,016 Downloads 3,141 Views Citations

Author(s)

Maria I. Kyriakou^*, Augustinos I. Dimitras

Affiliation(s)

School of Social Sciences, Hellenic Open University, Patras, Greece.

ABSTRACT

The objective of this paper is to examine the relationship between auditor tenure and discretionary accruals as a proxy of audit quality. The main finding is that this relationship was found to be negative for BIG4 and non-BIG4 auditors in crisis and non-crisis periods, for both German and French companies. In addition, Italian and Spanish companies seem to interplay in crisis and non-crisis periods being either negative or not for BIG4 and non-BIG4 auditors. The findings imply that the larger the country, the better the audit quality and this seems to be confirmed by graphs and statistically by the one-sample T-test.

KEYWORDS

BIG4, Non-BIG4, Auditor Tenure, Audit Quality, Financial Crisis, GDP

Share and Cite:

Kyriakou, M. and Dimitras, A. (2018) BIG4 or Non-BIG4 Auditors: Their Impact on Audit Quality during the Global Financial Crisis. Theoretical Economics Letters, 8, 909-917. doi: 10.4236/tel.2018.85064.

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