Non-Big 6 audit firms’ access to external resources through inter-organisational relationships

Author:

Boone Jeff1,Chen Lele2,Mao Juan1

Affiliation:

1. University of Texas at San Antonio, San Antonio, Texas, USA

2. San Francisco State University, San Francisco, California, USA

Funder

The University of Texas at San Antonio, Office of the Vice President for Research, Economic Development, and Knowledge Enterprise

Publisher

Informa UK Limited

Reference41 articles.

1. Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury (ACAP) 2008. Final Report of the Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury. Available from: http://www.treasury.gov/about/organizational-structure/offices/Documents/final-report.pdf.

2. Accounting Firm Association Membership and Audit Firm Growth

3. Ai X. Cunningham L. M. Li X. and Myers L. A. 2021. How can small international accounting firms improve audit quality? The role of accounting associations and networks. Available from SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id = 3406206.

4. American Institute of Certified Public Accountants (AICPA) 2017. Forming alliances with other firms: Expand your service offerings and ensure quality. Available from: https://us.aicpa.org/content/dam/aicpa/interestareas/privatecompaniespracticesection/qualityservicesdelivery/keepingup/downloadabledocuments/forming-alliances.pdf.

5. Are Joint Audits Associated with Higher Audit Fees?

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