The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*


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    Accepted by Gordon Richardson. We thank the two reviewers and especially Gordon Richardson (editor) for their constructive suggestions. We also appreciate comments on earlier versions of the paper from workshop participants at Aston Business School (Birmingham), Hong Kong Polytechnic University, University of Houston, University of Melbourne, University of Missouri, University of Paris Dauphine, University of Toronto, Vanderbilt University, University of Wisconsin, European Auditing Research Network Symposium, and the annual meeting of the European Accounting Association. Jere Francis is an Honorary Professional Fellow at University of Melbourne, Australia.