Comment and Response to Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching by Mark DeFond, David H. Erkens, and Jieying Zhang

• 成果类型: Editorial Material
• 署名作者: DeFond, Mark; Erkens, David H.; Zhang, Jieying
• 署名单位: University of Southern California; University of Southern California; University of Texas System; University of Texas Dallas
• 刊物名称: MANAGEMENT SCIENCE
• ISSN/ISSBN: 0025-1909
• DOI: 10.1287/mnsc.2016.2544
• 发表日期: 2017
• 页码: 3650-3653
• 关键词: accounting; auditing; simulation; statistical analysis; statistics; pattern analysis; Propensity score matching

摘要

This discussion presents the comments by the authors of Lawrence et al. [Lawrence A, Minutti-Meza M, Zhang P (2011) Can Big 4 versus non-Big 4 differences in audit-quality proxies be attributed to client characteristics? Accounting Rev. 86(1): 259-286] to the critique of their study in DeFond et al. [DeFond M, Erkens DH, Zhang J (2017) Do client characteristics really drive the Big N audit quality effect? New evidence from propensity score matching. Management Sci. 63(11):3628-3649] and response by the authors of the latter study.