The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The Role of Big 6 Auditors in the Credible Reporting of Accruals
Open accessAbstract
This study investigates if the use of a Big 6 auditor is increasing in the firm's endogenous propensity to generate accruals. High-accrual firms have greater scope for aggressive and/or opportunistic earnings management and therefore have an incentive to hire a Big 6 auditor to provide assurance that reported earnings are credible. For a large sample of NASDAQ firms over the period 1975–1994 we find that the likelihood of using a Big 6 auditor is increasing in firms' endogenous propensity for accruals. Even though Big-6-audited firms have higher levels of total accruals, we also find they have lower amounts of estimated discretionary accruals. This finding is consistent with Big 6 auditors constraining aggressive and potentially opportunistic reporting of accruals.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
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
Regression Diagnostics: Identifying Influential Data and Sources of Collinearity
Belsley, D. A., Kuh, E., & Welsch, R. E. (1980) · Wiley Series in Probability and Statistics · doi:10.1002/0471725153 · Cited by 7,297
Cited by
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Accruals Quality and Internal Control over Financial Reporting
Doyle, J. T., Ge, W., & McVay, S. (2007) · The Accounting Review · doi:10.2308/accr.2007.82.5.1141 · Cited by 1,366
Metadata
- Authors
- Francis, J. R., Maydew, E. L., & Sparks, H. C.
- Venue
- AUDITING: A Journal of Practice & Theory
- Publisher
- American Accounting Association
- Published
- 1999-09-01
- Volume
- 18
- Issue
- 2
- Pages
- 17-34
- ISSN
- 0278-0380 (ISSN-L)
- 1558-7991
- OpenAlex
- W2012041776
- Cited by
- 1,410
- References
- 1
- FWCI
- 56.06
- 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.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: The Role of Big 6 Auditors in the Credible Reporting of Accruals. https://app.cochat.ai/papers/10.2308/aud.1999.18.2.17
- The paper
- Francis, J. R., Maydew, E. L., & Sparks, H. C. (1999). The Role of Big 6 Auditors in the Credible Reporting of Accruals. AUDITING: A Journal of Practice & Theory. https://doi.org/10.2308/aud.1999.18.2.17
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.
