An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms’ Audit Programs by Hans Blokdijk Emeritus Professor of Auditing, Vrije Universiteit Amsterdam Fred Drieenhuizen Limperg Instituut and Ernst & Young, The Netherlands Dan A. Simunic University of British Columbia and Michael T. Stein** University of Oregon July, 2004 Version ** Corresponding author: Department of Accounting Lundquist College of Business University of Oregon Eugene, Oregon 97403-1208 e-mail: mtstein@lcbmail.uoregon.edu We thank participants at the UBCOW (UBC, U. Oregon & U. Washington) accounting research symposium, the European Accounting Association Annual Conference, and research workshops at Vrije Universiteit Amsterdam, the University of Amsterdam, Griffiths University, Hong Kong University of Science & Technology, Hong Kong Polytechnic University, Massey University, and the University of Technology, Sydney for their comments on earlier versions of this paper. We also thank the Limperg Instituut, Amsterdam for financial support, and Dan Simunic thanks the Social Sciences & Humanities Research Council of Canada for financial support.