Big 4 auditor affiliation and accruals quality in Bangladesh

What is it about?

Prior research documents higher audit quality for Big 4 firms than for non-Big 4 firms. However, the majority of these studies were done in developed economies with strong rule of law and auditor disciplinary mechanisms. It is not clear whether the higher audit quality of Big 4 firms obtains in economies with weaker rule of law and disciplinary mechanisms. We investigate this question using a Bangladeshi sample, because Bangladesh is an emerging economy with weaker rule of law and auditor disciplinary mechanisms.

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