Differential Audit Quality, Propensity Score Matching and Rosenbaum Bounds for Confounding Variables

Material TypeArticleLanguageEnglish
TitleDifferential Audit Quality, Propensity Score Matching and Rosenbaum Bounds for Confounding Variables Author(S)Michael J Peel (Author)
Abstract  Via propensity score matching (PSM) and Rosenbaum Bounds (RB), this paper reports new evidence on the premiums charged by big 4 and the top 4 mid-tier (mid 4) auditors relative to their smaller counterparts in the private corporate market. The results demonstrate that big 4 and mid 4 premiums are in accord with theoretical predictions on auditor quality differences ...Paginationp606–648
SubjectEconomicsDescriptorsEconomics
Journal TitleJournal of Business Finance & Accounting  
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