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Keywords: auditor portfolio
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 205–222.
Published: 01 November 2023
... of Business, School of Accountancy, Provo, UT, USA. Editor’s note: Accepted by Monika Causholli, under the Senior Editorship of Jayanthi Krishnan. 05 04 2022 19 05 2023 30 05 2023 2023 small accounting firms audit firms auditor portfolio Paycheck Protection Program PPP...
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...
