The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
Do the Big 4 and the Second-tier firms provide audits of similar quality?
Open accessOverview
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Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
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Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Sample Selection Bias as a Specification Error
Heckman, J. J. (1979) · Econometrica · doi:10.2307/1912352 · Cited by 28,779
Accounting Information, Disclosure, and the Cost of Capital
LAMBERT, R., LEUZ, C., & VERRECCHIA, R. E. (2007) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2007.00238.x · Cited by 2,586
HAIL, L., & LEUZ, C. (2006) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2006.00209.x · Cited by 1,371
Consequences of prejudice against the null hypothesis.
Greenwald, A. G. (1975) · Psychological Bulletin · doi:10.1037/h0076157 · Cited by 1,022 · cited 1×
“26 We evaluate the non-rejection of the null hypothesis using the approach described in Greenwald (1975).”
Method
Cited by
Auditor Style and Financial Statement Comparability
Francis, J. R., Pinnuck, M., & Watanabe, O. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2287631 · Cited by 369
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S., Raghunandan, K., & Willekens, M. (2013) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50324 · Cited by 359
Glaum, M., Schmidt, P., Street, D. L., & Vogel, S. (2013) · Accounting and Business Research · doi:10.1080/00014788.2012.711131 · Cited by 241
Metadata
- Authors
- Boone, J. P., Khurana, I. K., & Raman, K. K.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2010-07
- Volume
- 29
- Issue
- 4
- Pages
- 330-352
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W1982603877
- Cited by
- 328
- References
- 4
- FWCI
- 49.52
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Do the Big 4 and the Second-tier firms provide audits of similar quality? https://app.cochat.ai/papers/10.1016/j.jaccpubpol.2010.06.007
- The paper
- Boone, J. P., Khurana, I. K., & Raman, K. K. (2010). Do the Big 4 and the Second-tier firms provide audits of similar quality? Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2010.06.007
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
