Do Non-Large Networks Engage in Portfolio Restructuring? A Signal Detection of Peak Period Capability Pressure
| dc.contributor.author | Adeyemi, S. B | |
| dc.contributor.author | Tijani, O. M. | |
| dc.date.accessioned | 2022-09-01T13:50:11Z | |
| dc.date.available | 2022-09-01T13:50:11Z | |
| dc.date.issued | 2014 | |
| dc.description | Scholarly article | en_US |
| dc.description.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 | en_US |
| dc.identifier.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 | en_US |
| dc.identifier.uri | https://ir.unilag.edu.ng/handle/123456789/11217 | |
| dc.language.iso | en | en_US |
| dc.publisher | Journal of Business and Management, Chapman University’s Argyros School of Business and Economics | en_US |
| dc.subject | Non-Large Networks | en_US |
| dc.subject | Portfolio Restructuring | en_US |
| dc.subject | Signaling theory | en_US |
| dc.subject | Research Subject Categories::SOCIAL SCIENCES | en_US |
| dc.title | Do Non-Large Networks Engage in Portfolio Restructuring? A Signal Detection of Peak Period Capability Pressure | en_US |
| dc.type | Article | en_US |