Integrated versus financial statement-only audits in smaller firms Article

Barua, Abhijit, Chung, Silver, Tian, Tian. (2026). Integrated versus financial statement-only audits in smaller firms . 10.1108/JAAR-10-2024-0412

cited authors

  • Barua, Abhijit; Chung, Silver; Tian, Tian

authors

publication date

  • March 2, 2026

keywords

  • Business & Economics
  • Business, Finance
  • CONTRACTING EVIDENCE
  • CONTROL WEAKNESS
  • COST
  • Cost of debt
  • DISCLOSURES
  • EARNINGS QUALITY
  • FEES
  • Going concern opinions
  • INDEPENDENCE
  • INTERNAL CONTROL DEFICIENCIES
  • Integrated audits
  • Internal controls
  • PREDICTION
  • REMEDIATION
  • Social Sciences

Digital Object Identifier (DOI)

publisher

  • EMERALD GROUP PUBLISHING LTD