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This document summarizes a study that investigated how audit firm size and industry regulation impact auditor performance on tasks. The study found that auditors from large audit firms who specialize in regulated industries performed significantly better on tasks related to those industries than auditors from smaller firms. However, for tasks related to unregulated industries, there was no significant difference in performance between large and small audit firm auditors. This suggests that the benefits of u

Author

Abhilash Jogi

Language

EN