A Comparison of Analysts' Accounting Quality Judgments Among CPA Firms' clients.
研究了分析师对大型会计师事务所公开客户会计质量的判断差异，发现不同事务所客户间会计质量无系统差异，表明主要事务所的会计质量相对一致。
Abstract This research examines the differences in accounting quality judgments by analysts for publicly held clients of major CPA firms. The results suggest that perceived accounting quality does not systematically differ by CPA firm. The absence of systematic differences among CPA firms' clients provides some evidence that accounting quality is relatively uniform among major CPA firms. These findings are inconsistent with the contention that some CPA firms are more permissive than others in upholding GAAP.