search query: @author Louis, H. / total: 6
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| Author: | Louis, H. |
| Title: | Acquirers' abnormal returns and the non-Big 4 auditor clientele effect |
| Journal: | Journal of Accounting & Economics
2005 : DEC, VOL. 40:1-3, p. 75-99 |
| Index terms: | accounting auditing clients mergers |
| Language: | eng |
| Abstract: | This article studies the effect of auditor choice on acquirersÂ’ values at the time of merger announcements. The author analyses the factors affecting the relationship between auditor size and the market reaction to merger announcements. The findings of the study indicate that the acquirers audited by non-Big 4 accountancy companies outperform those audited by Big 4 companies. |
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