Non-CPAs and Office Audit Quality

What is it about?

In this study, we examine the degree to which having more non-accounting personnel in an accounting office affects audit quality. This is an important topic because large accounting firms have expanded their non-CPA capacities in order to attract new talent and increase revenues. However, it is unclear what if any effect the increase in non-CPA professionals has had on financial statement audit quality, especially at the office level.

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