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| Author: | Bedard, J. Coulombe, D. Courteau, L. |
| Title: | Demand and supply of auditing in IPOs: an empirical analysis of the Quebec market |
| Journal: | International Journal of Auditing
2000 : NOV, VOL. 4:3, p. 227-246 |
| Index terms: | CANADA COSTS LITIGATION |
| Language: | eng |
| Abstract: | This study examines the factors affecting the demand for higher-quality auditors at the time of an internal public offering in a small market characterized by low-litigation risk, government subsidies for companies going public, and the presence of large non-Big Six auditors, namely, the Canadian province of Quebec. The authors' results, from an analysis of 212 Quebec IPOs between 1983 an 1997, indicate that the choice of an auditor at the time of an IPO is significantly affected by the company's risk, size, and geographical dispersion. |
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