Business

Jere R. Francis, Edward L. Maydew, H. Sparks

1999.9.1EAR AND HEARING

DOI: 10.2308/aud.1999.18.2.17

Abstract

This study investigates if the use of a Big 6 auditor is increasing in the firm's endogenous propensity to generate accruals. High‐accrual firms have greater scope for aggressive and/or opportunist...

Citation format

FRANCIS, Jere R.; MAYDEW, Edward L.; SPARKS, H. The role of big 6 auditors in the credible reporting of accruals. EAR AND HEARING, 1999, 18: 17–34.