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Keywords: Big 4 firms
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Journal Articles
Accounting and the Public Interest (2023) 23 (1): 177–194.
Published: 01 December 2023
... explore how key actors in the accounting space—namely, the Big 4 firms, the professional accounting associations, and the audit regulators—responded to the conjunction of the pandemic, ethics, and technology. We contextualize our documentation analysis referring to the ETHOs framework, which integrates...