Do Non-Large Networks Engage in Portfolio Restructuring? A Signal Detection of Peak Period Capability Pressure
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Date
2014
Authors
Adeyemi, S. B
Tijani, O. M.
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Business and Management, Chapman University’s Argyros School of Business and Economics
Abstract
This study considers the local offices of medium-sized audit firms as a unit of analysis. Adapting measures validated in earlier studies, this paper develops a model and evaluates the model that directly describes all variables that affect portfolio structuring in an auditor-client environment during peak periods. Using a sample of 237 local office observations between 2007 and 2011 among medium-sized audit firms in Nigeria, evidence of a positive association between capability pressure and the likelihood of portfolio restructuring is reported. The results lend credibility to the implications of capability pressure characterized by the year-end effects of assurance providers. This position is consistent with earlier studies on portfolio management decisions of external auditors
Description
Scholarly article
Keywords
Non-Large Networks , Portfolio Restructuring , Signaling theory , Research Subject Categories::SOCIAL SCIENCES
Citation
Adeyemi, S. B. and Tijani, O. M. (2014). Do Non-Large Networks Engage in Portfolio Restructuring? A Signal Detection of Peak Period Capability Pressure. Journal of Business and Management, Chapman University, U.S.A