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Keywords: accounting associations
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Journal Articles
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks
Available to Purchase
AUDITING: A Journal of Practice & Theory 1–26.
Published: 25 July 2024
... in an accounting association or network (AAN) allows small international accounting firms to provide higher audit quality. Using data from 24 countries, we find that audit quality improves after small international accounting firms join an AAN. Moreover, the improvement is more pronounced in countries with greater...
