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Big 4 global networks: degree of homogeneity of audit quality among affiliates and relevance of PCAOB inspections
| Title: | Big 4 global networks: degree of homogeneity of audit quality among affiliates and relevance of PCAOB inspections. |
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| Name(s): |
Kassawat, Paulina M., author Higgs, Julia, Thesis advisor Florida Atlantic University, Degree grantor College of Business School of Accounting |
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| Type of Resource: | text | |
| Genre: | Electronic Thesis Or Dissertation | |
| Date Created: | 2015 | |
| Date Issued: | 2015 | |
| Publisher: | Florida Atlantic University | |
| Place of Publication: | Boca Raton, Fla. | |
| Physical Form: | application/pdf | |
| Extent: | 84 p. | |
| Language(s): | English | |
| Summary: | The Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S. offices, hereafter). The recent suspension of the China-based Big 4 affiliates from auditing U.S.-listed companies calls into question whether these global networks can deliver the same level of audit quality across all their members and whether those located in jurisdictions denying access to the Public Company Accounting Oversight Board (PCAOB or Board, hereafter) to conduct inspections may benefit from such inspections. This study examines the effect of being an affiliate and the effect of PCAOB inspections on perceived audit quality. I use earnings response coefficients (ERCs) as a proxy for perceived audit quality. | |
| Identifier: | FA00004385 (IID) | |
| Degree granted: | Dissertation (Ph.D.)--Florida Atlantic University, 2015. | |
| Collection: | FAU Electronic Theses and Dissertations Collection | |
| Note(s): | Includes bibliography. | |
| Subject(s): |
Auditing standards -- United States Business enterprises -- Computer networks Corporate governance Disclosure in accounting -- United States Financial services industry -- Management Government accountability Intternational standard on auditing Public Company Accounting Oversight Board |
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| Held by: | Florida Atlantic University Libraries | |
| Sublocation: | Digital Library | |
| Links: | http://purl.flvc.org/fau/fd/FA00004385 | |
| Persistent Link to This Record: | http://purl.flvc.org/fau/fd/FA00004385 | |
| Use and Reproduction: | Copyright © is held by the author, with permission granted to Florida Atlantic University to digitize, archive and distribute this item for non-profit research and educational purposes. Any reuse of this item in excess of fair use or other copyright exemptions requires permission of the copyright holder. | |
| Use and Reproduction: | http://rightsstatements.org/vocab/InC/1.0/ | |
| Host Institution: | FAU | |
| Is Part of Series: | Florida Atlantic University Digital Library Collections. |
