The sample consists of 1,064 small auditors that audit at least one SEC registrant in the period 2001–2003
The sample consists of 945 small auditors that audit at least one SEC registrant in the period 2003 to 2008
The sample consists of 776 small firms that audit at least one SEC registrant in the period 2001 to 2003 and in the period 2003 to 2008