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Big 4 Auditor Affiliation And Accruals Quality In Bangladesh, M. Humayun Kabir, Divesh Sharma, Md Ainul Islam, Amiros Salat
Big 4 Auditor Affiliation And Accruals Quality In Bangladesh, M. Humayun Kabir, Divesh Sharma, Md Ainul Islam, Amiros Salat
Faculty and Research Publications
Purpose – Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor demand for high-audit quality. In addition, Bangladesh has a relatively small and under developed but growing capital market that is characterized by poor corporate regulation and weak investor protection. The purpose of this paper is to examine the association between Big 4 affiliated auditors and accruals quality in Bangladesh.
Design/methodology/approach – Following prior literature, this paper uses both absolute discretionary accruals and signed discretionary accruals …