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60 p, 843.4 KB Are the most capable auditors in the Big 4 firms? / Millán Tapia, Ana (Universitat Autònoma de Barcelona) ; Ortín Ángel, Pedro 1968 ; Sundgren, Stefan (Umeå School of Business and Economics) ; Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa
The CPA exam provides an evaluation of the auditors' professional competences at the early stages of their careers. Using information from the results generated in Sweden, the paper shows that i) auditors at Big 4 firms are younger when they take the exam, ii) younger auditors and auditors at Big 4 firms perform better in the exam iii) there is a positive association between the results in the CPA exam and wage increases after having received the CPA certification and the association is stronger at Big 4 firms. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2016 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 16/1)  

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