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Does the Big Being Beautiful Makes the Small Ugly?

其他書名	Audit Firm Market in the Emerging Economy
出版	SSRN, 2017
URL	http://books.google.com.hk/books?id=ekj_zgEACAAJ&hl=&source=gbs_api

註釋This paper examines whether the Big-Four audit firms charge higher auditor fees as compared to other audit firms in the emerging economy, using India as a case. The paper also investigates whether there is distinction between the Big-Four audit firms. The results in the paper are established using linear regression as well as propensity score matching framework for 200 randomly selected companies listed on National Stock Exchange for the period from 2001-02 to 2012-13. The analysis reveals that the Big-Four audit firms charge audit and non-audit fees premium from their client and the provision of non-audit services by the audit firms leads to increased audit fee premium. It is also established that Big-Four audit fee premium is general phenomenon rather being specific to any one particular Big-Four as has been established for other countries in the literature, suggesting brand-value reputation hypothesis rather than industry specialization or market leadership hypotheses.