Work

Does audit quality differ between Big 4 and Second-Tier auditors in small and mid-sized IPOs? Evidence from SEC comment letters

Year: 2026

Type: article

Source: Managerial Auditing Journal

DOI: 10.1108/maj-06-2025-4856

Authors: Stefan Slavov, Yan Luo

Institution: San Diego State University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7148458009

FWCI: 20.43

Cites: 51

Cited by: 1

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