研究思路·2026-06-25·5 分钟
The Role of Big 4 Auditors in Reducing Information Asymmetry (中文版)
探讨该研究主题的相关会计指标和应用。 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.
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