The value of auditor verification amid economic uncertainty : international evidence from small businesses
Year of publication: |
2024
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Authors: | Ai, Xi ; Lin, Chenxi ; Newton, Nathan J. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 43.2024, 3, p. 1-20
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Subject: | auditor verification | audit | private firms | COVID-19 pandemic | pecking order theory | financing | Wirtschaftsprüfung | Financial audit | Coronavirus | KMU | SME | Unternehmensfinanzierung | Corporate finance | Kapitalstruktur | Capital structure |
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