Ideas de Investigación·2026-06-25·5 minutos
The Papel of Big 4 Auditors in Reducing Information Asymmetry
Examining how audit quality from Big 4 firms affects financial reporting quality and investor trust.
Big 4 firms (PwC, EY, Deloitte, KPMG) have a global reputation at stake, making them more conservative in auditing.
This research idea can use audit quality (Big 4 dummy) against Earnings Response Coefficient (ERC) or Bid-Ask Spread.
#Accounting#Research