... of Business, School of Accountancy, Provo, UT, USA. Editor’s note: Accepted by Monika Causholli, under the Senior Editorship of Jayanthi Krishnan. 2023 05 04 2022 19 05 2023 30 05 2023 small accounting firms audit firms auditor portfolio Paycheck Protection Program PPP...

... result differs from Goodwin and Wu (2014) , who find that auditor expertise resides exclusively with engagement partners. However, the significance of partner-level expertise suggests that even among industry expert audit firms, the audits performed by partners with greater industry expertise are found...

... development promoted by the large international audit firms in the late 1990s as a significant innovation but, ultimately, it did not have the degree of impact on practice initially promised. Our analysis demonstrates that professional and regulatory priorities at the time interacted in ways that led...