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Keywords: Small audit firms
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (8): 717–735.
Published: 26 August 2014
... – Using a hand-collected sample of PCAOB inspection reports for small audit firms with 100 or less issuer clients from 2007 through 2010, an ordinary least squares model is applied by regressing the number of deficiencies on a set of audit firm characteristics. Findings – Results show...
