Hi,
I would like to include a control variable whether a company is audited by the big four or not? However, in which database the information would be available in yes or no format. I checked Eikon but didn't get the data. Would be glad if you kindly guide me in this regard. Thank you.
Most likely the respective company's website will be your best choice. However, for banks, BANKSCOPE database would give you such information.
This can be gotten from auditor's report section of the annual report of individual engagement client (firms). The auditor's report contains details of engagement partner and audit firm(s)
Thank you Wasiu Ajani Musa for the suggestion. I have more than 800 companies and manually it is not possible to do. I am very sure there is a database.
Dear Abm Fazle Rahi, research is a pain staking activity. You have to go through the financials of the 800 companies. First, you determine the big four firms. Then, go to the auditor's report of each of the 800 companies to see the name of the auditor. There is no short cut to that. Thank you
You can only find this information from the audited report of this companies, accessible in the annual report of each company. First, you need to list the Big4 auditors, any audit firm that is not within the Big4 auditors is a non-big4 auditors. No database will provide weather the company is audited by Big4 or non-big4 auditors. I hope this will help you…..
You can find this information from the audited report of these companies.
In the audit report, it mentions the name of the auditor (The company name)
Such information can be manually collected form company annual report. Therfore, you need to throughly study the annual report of each company in your sample and create a dummy variable, take the value of 1 if the company is audited by big4 otherwise 0.
The information usually can be extracted from annual report (company website).
you can get the information annual report from stock exchange website and company website.
I suggest that you identify and list the big-4s; and then, go through the audit reports of each of the 800 companies you have selected. This will enable you to know how many of the 800 companies were audited by these big-4s. I don't think there is any shortcut to that.
You can see from financial report had been publish on line or company report website
- Badges
- Science topic
- Similar topics
- Medicine
- Physiology
- Biosignals
- Biomedical Signal Processing
- Statistical Analysis