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Keywords: auditor portfolio
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Journal Articles
The Influence of Increased Financial Flexibility on Small Accounting Firms' Public Audit Client Portfolios: Evidence from the Paycheck Protection Program
Available to Purchase
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
The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms
Available to Purchase
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 95–127.
Published: 01 November 2013
... audit firms 1 ( Rama and Read 2006 ; GAO 2006 ; Ho and Wang 2006 ; Ettredge et al. 2007 ; Blouin et al. 2007 ; Kohlbeck et al. 2008 ; Hogan and Martin 2009 ; Landsman et al. 2009 ). PCAOB Auditing Standard No. 5 (AS5) economic recession Sarbanes-Oxley Act auditor portfolio...