... of the audit market benefit most from enhanced professional education. Design/methodology/approach This study analyzes publicly disclosed information on the average CPE hours per CPA in accounting firms’ audit departments to examine the role of CPE in audit quality, especially in non-Big 4 auditors...

... Limited Licensed re-use rights only Improvement in matching Auditor switches Auditor selection Non–big 4 auditors Following the demise of Arthur Andersen, business communities, regulatory bodies and some audit practitioners argue for more non–Big 4 firms’ participation in the audit...

... accruals, relative to those completed before COVID-19 travel restrictions/stay-at-home orders. Further analysis reveals that this decrease in audit quality was attributable to firms with high inventory relative to assets, high R&D expenses relative to assets and non-Big 4 auditors. Practical...