↑ Cahan, Steven F.; Sun, Jerry (11 tháng 8 năm 2014). “The Effect of Audit Experience on Audit Fees and Audit Quality”. Journal of Accounting, Auditing & Finance (bằng tiếng Anh) 30 (1): 78–100. doi:10.1177/0148558x14544503.
↑ For example, in 2009 in Ontario, Canada, national firms employ 4,425 Chartered Accountants, which is less than 50% of the members in public practice. (Chartered Accountants in National Firms in Ontario, Canada Error in Webarchive template: Empty url.) As total membership is 33,146, the national firms employ about 13% of all Chartered Accountants in Ontario. (Ontario Chartered Accountants demographics Error in Webarchive template: Empty url.) Most of the members are employed in industry, with the majority in small and medium sized enterprises.
