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Keywords: audit firm offices
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (3): 169–191.
Published: 01 September 2020
... 2019 ). Some of the U.K. Big 4 firms have begun the process of splitting up their practices to address regulator concerns ( Pooley 2019 ; Evans 2019 ). Our results do not support these concerns; rather, we find that having higher levels of non-CPAs in audit firm offices enhances audit quality. Second...