Much research has been conducted on the effects of COVID-19 on company and supply chain resilience. However, few contributions have focused on small and medium-sized enterprises. These companies are claimed to be the drivers of economic growth but often lack access to resources and alternatives...

Small accounting firms represent important participants in the audit market, yet details of how they operate and develop competencies remain unexplored. Small firms often join forces through accounting associations and networks (“AANs”), which may help them overcome significant challenges...

The “coopetition” paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the accounting industry, small firms encounter coopetition when they align themselves with other independent firms to form accounting associations and...

Whenever there is a crisis in the corporate world or the economy more generally, the same questions continue to surface: What is the purpose of a corporation? Is the purpose of a corporation simply to make money? Or do they have a broader role in society? Do corporations also have a social...