“…One way of determining external auditor quality is the level of disclosure, and in fact, audit firm size has been suggested to have a positive effect on corporate disclosure (Eng & Mak, 2003;Owusu-Ansah, 1998) and audit quality (DeAngelo, 1981). This is because larger audit firms have greater financial strength, experience, expertise, information, and knowledge (DeAngelo, 1981;Ntim, Opong, Danbolt, & Thomas, 2012), which can improve their independence and ability to limit opportunistic activities of managers (Alsaeed, 2006;Aly, Simon, & Hussainey, 2010).…”