Hao, Jun; Liu, Linxiao; Xu, Zhaohui - In: Asian Review of Accounting 26 (2018) 2, pp. 248-263
Purpose: Audit firm diversification can take many forms. Strategic management theory suggests that if the diversification has a narrow focus, it can have a positive effect on performance through knowledge spillover. However, if the diversification is too wide, the lack of economies of scope may...
