scholarly journals ALÉM DA AUDITORIA FINANCEIRA: FATORES QUE PODEM INFLUENCIAR A PRESENÇA DAS GRANDES FIRMAS DE AUDITORIA CONTÁBIL NO MERCADO DE ASSEGURAÇÃO EXTERNA DOS RELATÓRIOS DE SUSTENTABILIDADE NO BRASIL

2021 ◽  
Author(s):  
Gabriela Borges Silveira ◽  
Hans Michael Van Bellen ◽  
Alex Mussoi Ribeiro
Keyword(s):  
Big 4

Objetivo: Esta pesquisa busca analisar os fatores que podem influenciar a presença das grandes firmas de auditoria contábil no mercado de asseguração externa dos Relatórios de Sustentabilidade (RS) no Brasil. Método: A amostra compõe-se de 47 companhias de capital aberto que asseguraram seus RS no período de 2012 a 2018. Os dados foram analisados por meio das técnicas estatísticas Anacor, HOMALS e regressão hierárquico logístico para dados em painel. Resultados: Os resultados apontaram que a prestação conjunta de auditoria contábil e asseguração externa dos RS, bem como o isomorfismo mimético são fatores que afetam positivamente a presença das firmas Big-4 no mercado de asseguração externa dos RS no Brasil, caracterizando a vantagem competitiva dos provedores de contabilidade sobre os demais provedores nesse emergente mercado. Contribuições: Este trabalho traz importantes implicações para profissionais e reguladores da área contábil, pois o reconhecimento das firmas de auditoria contábil no mercado de asseguração externa dos RS deve promover o interesse em desenvolver apoio institucional a essa prática.

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market.

2020 ◽  
Author(s):  
Elizabeth N Cowle ◽  
Jonathan Shipman ◽  
Tyler Kleppe ◽  
James R. Moon, Jr.
Keyword(s):  
Audit Market ◽  
Big 4

The Big 4 Premium: A Long Gone Phenomenon? Evidence from Europe

2012 ◽  
Author(s):  
Rouven Fleischer ◽  
Max Goettsche ◽  
Maximilian Schauer
Keyword(s):  
Big 4

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market

2019 ◽  
Author(s):  
Elizabeth Cowle ◽  
Tyler J. Kleppe ◽  
James Moon ◽  
Jonathan E. Shipman
Keyword(s):  
Audit Market ◽  
Big 4

A Contemporary Analysis of Accounting Professionals' Work-Life Balance

2015 ◽  
Vol 30 (1) ◽  
pp. 41-62 ◽  
Author(s):  
Steve Buchheit ◽  
Derek W. Dalton ◽  
Nancy L. Harp ◽  
Carl W. Hollingsworth
Keyword(s):  
Organizational Support ◽  
Work Life ◽  
Work Life Balance ◽  
Public Accounting ◽  
Important Distinction ◽  
Life Balance ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
Big 4 ◽  
Public Accounting Firms

SYNOPSIS In recent years, work-life balance surpassed compensation as the most important job satisfaction factor among AICPA members (American Institute of Certified Public Accountants [AICPA] 2004). Despite the continued importance of this issue in the accounting profession (AICPA 2011), prior research has not examined work-life balance perceptions across different segments of the profession. We survey 1,063 practicing CPAs in order to assess the comparative work-life balance perceptions across (1) Big 4 versus smaller public accounting firms, (2) audit versus tax functions, and (3) public accounting versus industry work contexts. Consistent with predictions based on institutional logics theory, we find that work-family conflict and job burnout perceptions (our proxies for work-life balance) are highest in the Big 4. We are the first study to measure both support-for and viability-of traditional alternative work arrangements (AWAs), and we report an important distinction between these two constructs. Specifically, while CPAs across all public accounting firms (i.e., Big 4, national, regional, and local firms) report similar levels of organizational support-for AWAs, Big 4 professionals report significantly lower perceived viability-of AWAs (i.e., the ability to use AWAs and remain effective at one's job) compared to accounting professionals at smaller public accounting firms. Further, we find no differences between audit and tax professionals' perceptions across any of our work-life balance measures. We also document nuanced differences regarding work-life balance perceptions in public accounting versus industry. For example, contrary to conventional wisdom, work-life balance is not uniformly “better” in industry (e.g., burnout is actually lower in smaller public accounting firms compared to industry). Finally, we use open-ended responses from a follow-up survey to provide several recommendations for firms to improve their work-life balance efforts.

Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute

2018 ◽  
Vol 33 (2) ◽  
pp. 25-41 ◽  
Author(s):  
Janice E. Rummell ◽  
F. Todd DeZoort ◽  
Dana R. Hermanson
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Committee Member ◽  
Audit Firm ◽  
Big 4 ◽  
Analyst Expectations ◽  
Public Company ◽  
Management Experience ◽  
Support Relation

SYNOPSIS This study examines the effects of Big 4 audit firm tenure on audit committee member support for the auditor in an auditor/management dispute over a subjective accounting issue. One hundred eighteen U.S. public company audit committee members participated in an experiment with audit firm tenure (short/long) manipulated randomly between subjects. The results indicate that participants in the long audit firm tenure group provide more support for the auditor in the dispute than participants in the short tenure group. Audit committee support for the auditor is positively related to audit committee member experience and CPA status, as well as perceived management pressure to meet analyst expectations, but negatively related to perceived management experience in financial reporting. Finally, audit committee members' perceptions of audit firm reliability (i.e., credibility and dependability) mediate the audit firm tenure-auditor support relation. Overall, our results suggest enhanced audit committee support for longer-tenured auditors.

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