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Intra-Big 4 Auditor Quality
Ross D Fuerman,
Suffolk University
ABSTRACT. Auditor quality reputation, auditor regulation, and auditor litigation are all components of audit quality control. Each component motivates high quality auditing in the large public company auditing services market. There has been little research comparing the relative auditor quality of the Big 4 CPA firms. Yet, there is a need for disclosure of extensive information concerning the relative auditor quality of the Big 4. Disclosure of more extensive information could enable auditor quality reputation to evolve into a significant substitute for either of the other two components of quality control, in the large public company auditing services market. The quality levels of the Big 4 are hypothesized based on DeAngelo (1981), and the results of prior empirical research.
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