Flexible CPA staffing in non-Big 4 audit firms : its determinants and implications for audit fees and audit quality
Year of publication: |
2024
|
---|---|
Authors: | Kim, Sehee ; Cho, Hyungjin ; Cho, Meeok ; Lee, Bryan Byung-Hee ; Lee, Woo-Jong |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 28.2024, 2, p. 364-387
|
Subject: | audit fees | audit quality | auditor characteristics | human resource management | labour flexibility | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Honorar | Fee (Remuneration) | Personalmanagement | Human Resource Management | Qualifikation | Occupational qualification | Großbritannien | United Kingdom |
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