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De Angelo by AnnisaAyuLestari is a document available to read on EtoBox.

What is De Angelo about?

This document discusses how audit quality relates to auditor size. It argues that larger audit firms have more incentive to perform high-quality audits because they have more clients and more to lose if they fail to report issues with a client. It also discusses how client-specific profits can increase audit quality by serving as collateral. The implications for recommendations to subsidize smaller audit firms are then considered.

Author

AnnisaAyuLestari

Language

EN