Auditor Style and Financial Statement Comparability

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Common Auditors in M&A Transactions (2016, unknown): “As discussed above, because each audit firm has a unique style of interpreting and implementing accounting rules (Francis et al., 2014; Blacconiere et al., 2011), firms can better understand the assumptions and choices underlying accounting numbers in financial statements from firms that share the…”
The effect of accounting comparability on the accrual-based and real earnings management (2016, background): “Francis et al. (2014) document that firms’ financial statement comparability increases when they are audited by the same auditor and this effect is more pronounced for a Big 4 auditor.”
Stock price crash risk: review of the empirical literature (2018, unknown): “Moreover, like individual CEOs, individual auditors have styles (Francis, Pinnuck, and Watanabe, 2014).”
Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees (2020, unknown): “Second, each audit firm exhibits different “audit style” in terms of internal working rules, auditing standard implementation, and GAAP enforcement (Francis et al., 2013).”