Kang, Fei; Farag, Magdy; Hurt, Robert; Wyrick, Cheryl - In: Managerial Auditing Journal 29 (2014), pp. 717-735
a hand-collected sample of PCAOB inspection reports for small audit firms with 100 or less issuer clients from 2007 … audit firm characteristics and PCAOB-identified audit deficiencies. Our results caution small audit firms about not having …