摘要 : This study examines whether audit firm office size affects auditors' risk tolerance in making client acceptance decisions. Analyzing publicly traded client portfolios of the Big 4 audit firms from 2003 to 2012, we find that large ... 展开
作者 | Yu-Ting Hsieh Chan-Jane Lin Hsihui Chang |
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作者单位 | |
期刊名称 | 《Review of quantitative finance and accounting》 |
页码/总页数 | 383-407 / 25 |
语种 | 英语 |
关键词 | Client acceptance decisions Office size Big 4 auditors Exogenous capacity shock |
DOI | 10.1007/s11156-021-00998-x |
馆藏号 | F-150 |