Dodor, Jean Baptiste Koffi - In: International Journal of Critical Accounting 5 (2013) 4, pp. 392-414
alternative hypotheses: 1) a same CPA firm provides jointly both services by using separate personnel teams; 2) a same CPA firm … provides jointly both services by using two separate specialised divisions; 3) two legally distinct CPA firms, both members of … the same network of CPA firms, provide one the external audit and the other the non-audit services. Dependent variables of …