Figure 1.
The scatter plot shows superimposed rows and columns with Dim 1 at 52.14 per cent and Dim 2 at 30.25 per cent. Points represent Big 4 A, B, C, D and non-Big 4 A, B, C, D, E, F, G. Text categories include positive, negative, uncertainty, constraining, weak modal, strong modal, and litigious. Non-Big 4 B and weak modal appear high on Dim 2. Strong modal and non-Big 4 E appear moderately positive. Litigious appears far on Dim 1. Negative and constraining appear below zero on Dim 2.Correspondence plot for all audit firms when years are pooled
Source: Authors’ own work