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    Should the 4 big replace the big 4? An examination of audit quality using internal audit

    Access Status
    Fulltext not available
    Authors
    Singh, Harjinder
    Newby, R.
    Singh, Inderpal
    Date
    2012
    Type
    Journal Article
    
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    Citation
    Singh, Harjinder and Newby, Rick and Singh, Inderpal. 2012. Should the 4 big replace the big 4? An examination of audit quality using internal audit. Corporate Ownership & Control. 2 (2): pp. 41-55.
    Source Title
    Corporate Ownership & Control
    ISSN
    1727-9232
    URI
    http://hdl.handle.net/20.500.11937/26717
    Collection
    • Curtin Research Publications
    Abstract

    Prior research has linked audit quality with large audit firms. Consequently, a dichotomous variable, Big N/non-Big N has traditionally proxied for audit quality. Applying a different measure of audit quality than audit fee, this study investigates whether a single dummy variable for Big N is an appropriate proxy for audit quality in explaining differences in the existence of clients' internal audit (IA) function. Results indicate that the existence of clients' IA function is not consistent among Big 4 firms. This has important research implications for the universal use of a Big N dummy variable as a measure for audit quality.

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