Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?

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Employee Ownership and Firm Disclosure (2015, methodology): “Following Li (2008), we use two statistics to measure annual report readability.”
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments (2019, neutral): “2016) when simply controlling for firm size in a linear specification might not be sufficient (Lawrence et al. 2011).”
The impact of audit quality on real and accrual earnings management around IPOs (2017, background): “While return on assets (ROA), a proxy of clients’ profitability, industry effects (IND), and time effects (Year) are added into the model following Lawrence et al. (2011) and Eshleman and Guo (2014).”
Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016, background): “22 Since firm fixed effects would be perfectly correlated with industry and country fixed effects, we do not include firm fixed effects in our equity pricing regressions (Khurana and Raman 2004; Lawrence et al. 2011).”