Flexible CPA staffing in non‐Big 4 audit firms: Its determinants and implications for audit fees and audit quality
Sehee Kim,
Hyungjin Cho,
Meeok Cho
et al.
Abstract:In this study, we discuss how small audit firms (i.e. non‐Big 4 audit firms) address the staffing crunch during the busy season. Using monthly certified public accountant (CPA) employment data from Korea, we find that the number of CPAs in non‐Big 4 audit firms peaks before the busy season but drops afterward, suggesting the prevalence of part‐time or short‐term employment (i.e. flexible staffing). Flexible CPA staffing is more prevalent in audit firms with lower sales, higher sales growth and lower profitabil… Show more
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