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Keywords: F23
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2024) 39 (7): 753–778.
Published: 16 October 2024
... Business group Common auditor International accounting F23 G15 G38 M42 N20 A business group as an organizational structure typically consists of an ultimate owner and member firms. Affiliates are networked independent firms and controlled by the group’s ultimate owner through direct...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (7): 1082–1111.
Published: 17 August 2023
... Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only International audit Auditor choice Cultural distance Target audit client Emerging markets F23 G15 M41 M42 P20 Z19 International accounting firms have been argued to provide more quality...
