Ramirez, Carlos; Stringfellow, Lindsay; Maclean, Mairi - In: Accounting, Auditing & Accountability Journal 28 (2015) 8, pp. 1341-1372
Purpose – The small accounting practice, despite being the most numerous part of the profession by number of firms, remains largely under-researched. Part of the reason the small practice category remains elusive is that researchers find it difficult to precisely define the object to study,...
