Date of Award
2015
Document Type
Dissertation
Publication Status
Version of Record
Submission Date
October 2026
Thesis/Dissertation Advisor [Chair]
Higgs, Julia
Abstract
The Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S. offices, hereafter). The recent suspension of the China-based Big 4 affiliates from auditing U.S.-listed companies calls into question whether these global networks can deliver the same level of audit quality across all their members and whether those located in jurisdictions denying access to the Public Company Accounting Oversight Board (PCAOB or Board, hereafter) to conduct inspections may benefit from such inspections. This study examines the effect of being an affiliate and the effect of PCAOB inspections on perceived audit quality. I use earnings response coefficients (ERCs) as a proxy for perceived audit quality.
Extent
84 p.
Recommended Citation
Kassawat, Paulina M., "Big 4 global networks: degree of homogeneity of audit quality among affiliates and relevance of PCAOB inspections" (2015). Electronic Theses and Dissertations 2010 - 2019. 1180.
https://digitalcommons.fau.edu/etd_general_6/1180
Identifier
FA00004385
Comments
Includes bibliography.|Dissertation (Ph.D.)--Florida Atlantic University, 2015.|FAU Electronic Theses and Dissertations Collection|Includes bibliography.