From: The impacts of interaction of audit litigation and ownership structure on audit quality
Sector | Big 4 audit firms | Non-Big 4 audit firms | Total | ||||
---|---|---|---|---|---|---|---|
Clients of litigation | Clients of non-litigation | Total | Clients of litigation | Clients of non-litigation | Total | ||
Finance and banking | 8 | 19 | 27 | 1 | 3 | 4 | 31 |
Industrial | 6 | 17 | 23 | 13 | 5 | 18 | 41 |
Services | 3 | 25 | 28 | 1 | 6 | 7 | 35 |
Total | 17 | 61 | 78 | 15 | 14 | 29 | 107 |