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

IF 2 4区管理学 Q2 BUSINESS, FINANCE Accounting and Business Research Pub Date : 2024-07-28 DOI:10.1080/00014788.2024.2364199

Jeff Boone, Lele Chen, Juan Mao

引用次数: 0

Abstract

Small audit firms try to reduce their resource constraints in serving clients by creating inter-organisational relationships (IORs) through membership in accounting networks or in agreements with i...

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非 "六大 "审计事务所通过组织间关系获取外部资源的情况

小型审计事务所试图通过加入会计网络或与其他组织达成协议来建立组织间关系（IORs），从而减少其在服务客户方面的资源限制。

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.