作者：Kim, JB; Chung, R; Firth, M
作者单位：Hong Kong Polytechnic University
摘要：In this paper, we investigate whether, and how, audit effectiveness differentiation between Big 6 and non-Big 6 auditors is influenced by a conflict or convergence of reporting incentives faced by corporate managers and external auditors. In so doing, we incorporate into our analysis the possibility that managers self-select both external auditors and discretionary accruals, using the two stage treatment effects model. Our results show that only when managers have incentives to prefer income-i...
