Supplemental datasets for the examination of the revival of large consulting practices at the big 4 and audit quality

• Main Authors: Dain C. Donelson, Matthew Ege, Andrew J. Imdieke, Eldar Maksymov
• Format: Article
• Language: English
• Published: Elsevier 2020-10-01
• Series: Data in Brief
• Subjects: Audit Quality; Audit Regulation; Consulting; PCAOB
• Online Access: http://www.sciencedirect.com/science/article/pii/S235234092031026X

These data analyses have been co-submitted to Accounting, Organizations, and Society with the research article “The Revival of Large Consulting Practices at the Big 4 and Audit Quality ” [2]. The purpose of these data analyses is to assist readers of the research article in obtaining further detailed analyses performed therein regarding the channels through which audit quality is affected by consulting firm acquisitions. These analyses include 1) the timing of the effects of consulting firm acquisitions on audit quality; 2) the size of the consulting firm acquisition's effect on audit quality; 3) whether acquisitions differentially affect restatement breadth; 4) whether results are due to the PCAOB targeting offices that acquire consulting practices; and 5) whether consulting firm acquisitions affect national audit firm audit quality. These analyses can inform future research on audit quality by providing insights that may be useful in developing research ideas and performing extensions of these analyses. Some data used in these analyses are available via a subscription to the Wharton Research Data Service while other data are publicly available via search of Google, and, with subscription, via search of Factiva, and the Capital IQ database.