Construct · 1 fields · 1 citations

audit firm portfolio management: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
audit firmportfolio management1 CONSTRUCTAudit firm portfolioJOHNSTONE · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

audit firms' strategic choices to accept, keep or shed clients according to client risk, so the client mix reflects the firm's risk tolerance.

In auditing, audit firm portfolio management refers to audit firms' strategic choices to accept, keep or shed clients according to client risk, so the client mix reflects the firm's risk tolerance. This meaning comes from Johnstone (2004) in Journal of Accounting Research.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructbusiness1 fields · 1 citationsanchor · a standalone constructfinancial risk tolerance1 fields · 1 citationsanchor · a standalone construct

References

  1. Johnstone, K. M., & Bedard, J. C. (2004). Audit Firm Portfolio Management Decisions. Journal of Accounting Research, 42(4), 659-690. https://doi.org/10.1111/j.1475-679x.2004.00153.x

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