Keywords: Big and non-Big Four
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (4): 717–746.
Published: 14 August 2023
... personnel (SCP) significantly affect the quality of audit evidence. Moreover, there is a significant difference between Big and non-Big Four audit firms in terms of changes in economic conditions, internal controls, disruption of operational results and time-constraint variables. The latter has...

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