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Pais, C. (2014). Audit company size, audit quality and the effects of the 2008 financial crisis. XXIV Jornadas Luso-Espanholas Gestão Cientifica (Contributo da Gestão para a Sustentabilidade das Organizações e da Sociedade). 1-199

C. A. Pais,  "Audit company size, audit quality and the effects of the 2008 financial crisis", in XXIV Jornadas Luso-Espanholas Gestão Cientifica (Contributo da Gestão para a Sustentabilidade das Organizações e da Sociedade), Leiria, pp. 1-199, 2014

@misc{pais2014_1732233544141,
	author = "Pais, C.",
	title = "Audit company size, audit quality and the effects of the 2008 financial crisis",
	year = "2014",
	howpublished = "Ambos (impresso e digital)",
	url = "http://www.xxivjornadaslusoespanholas2014.ipleiria.pt/?page_id=7"
}

TY  - CPAPER
TI  - Audit company size, audit quality and the effects of the 2008 financial crisis
T2  - XXIV Jornadas Luso-Espanholas Gestão Cientifica (Contributo da Gestão para a Sustentabilidade das Organizações e da Sociedade)
AU  - Pais, C.
PY  - 2014
SP  - 1-199
CY  - Leiria
UR  - http://www.xxivjornadaslusoespanholas2014.ipleiria.pt/?page_id=7
AB  - Using a sample of listed Portuguese companies for the period between 2005 and 2010, this paper study whether the size of an audit company is correlated with audit quality, also linking audit quality with the 2008 financial crisis, since there is no study of this kind in Portugal. Audit quality is measured using abnormal accruals, and the auditing company size is measured distinguishing between Big 4 companies and non Big 4. Our results show that the size of an audit company is significantly correlated with the audit quality, for the 2008 financial crisis, a decrease in the audit quality for the non Big 4, but for Big 4 audit companies we still find a positive connection between company size and audit quality. Our findings support the perspective that larger audit companies offer a better service than smaller audit companies, both before and after the 2008 financial crisis.
ER  -