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Othman, H.B. and Zeghal, D. (2006) A Study of Earnings-Management Motives in the Anglo-American and Euro-Continental Accounting Models: The Canadian and French Cases. The International Journal of Accounting, 41, 406-435.
https://doi.org/10.1016/j.intacc.2006.09.004

has been cited by the following article:

• TITLE: BIG4 or Non-BIG4 Auditors: Their Impact on Audit Quality during the Global Financial Crisis

  AUTHORS: Maria I. Kyriakou, Augustinos I. Dimitras

  KEYWORDS: BIG4, Non-BIG4, Auditor Tenure, Audit Quality, Financial Crisis, GDP

  JOURNAL NAME: Theoretical Economics Letters, Vol.8 No.5, April 9, 2018

  ABSTRACT: The objective of this paper is to examine the relationship between auditor tenure and discretionary accruals as a proxy of audit quality. The main finding is that this relationship was found to be negative for BIG4 and non-BIG4 auditors in crisis and non-crisis periods, for both German and French companies. In addition, Italian and Spanish companies seem to interplay in crisis and non-crisis periods being either negative or not for BIG4 and non-BIG4 auditors. The findings imply that the larger the country, the better the audit quality and this seems to be confirmed by graphs and statistically by the one-sample T-test.