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Keywords: auditor portfolio
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 95–127.
Published: 01 November 2013
... to regulators, indicate that Big 4 firms continued to balance their portfolio with risk in mind. Data Availability: Data are publicly available from sources identified in the paper. PCAOB Auditing Standard No. 5 (AS5) economic recession Sarbanes-Oxley Act auditor portfolio audit risk...