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- W986627760 abstract "Conceptual modeling has long emphasized a potential role for the audit firm in explaining the diversity of various phenomena, from type of audit report to propensity of companies to disclose. Researchers have experimented with a Big-Eight/non-Big-Eight (presumably, now Big-Six/non-Big-Six) dichotomy and have included, on occasion, variables to control for individual firm effects. However, in recent literature, an operational definition of subgroups of firms among the then Big Eight, which were deemed similar in terms of the degree to which their audit approach is structured, has begun to be used in various empirical analyses. A structured audit method is defined as “a systematic approach to auditing characterized by a prescribed, logical sequence of procedures, decisions, and documentation steps, and by a comprehensive and integrated set of audit policies and tools designed to assist the auditor in conducting the audit” (Cushing & Loebbecke, 1986, p. 32)." @default.
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- W986627760 date "1991-01-01" @default.
- W986627760 modified "2023-09-23" @default.
- W986627760 title "Reconsidering the Definition of Structure as It Relates to Differentiation among Public Accounting Firms" @default.
- W986627760 doi "https://doi.org/10.1007/978-1-4612-3190-5_2" @default.
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