An analysis of big 4 pricing and firm size : the differential impact of demand and supply shocks on large and small clients
Year of publication: |
2019
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Authors: | Alali, Fatima ; Elder, Randal J. ; Zhou, Jian |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 34.2019, 2, p. 204-230
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Subject: | Big 4 pricing | small firms | Sarbanes-Oxley Act | PCAOB AS2 | PCAOB AS5 | Great Recession | Betriebsgröße | Firm size | Internes Kontrollsystem | Internal control | KMU | SME | Wirtschaftsprüfung | Financial audit | Schock | Shock |
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