Do the Big 4 and the Second-Tier Firms Provide Audits of Similar Independence?

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Sawan, N; Hamuda, K;

In this paper, we examine the relation between the Big 4 and Second-tier auditors with auditor independence. Prior research suggests that the Big 4 audit firms are of higher independence than are non-Big 4 firms. The study also indicates a view that, both the public com... View more
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