Auditor-Provided Lobbying Service and Audit Quality
نویسندگان
چکیده
منابع مشابه
Auditor Independence and Audit Quality:
This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...
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ژورنال
عنوان ژورنال: Journal of Accounting, Auditing & Finance
سال: 2016
ISSN: 0148-558X,2160-4061
DOI: 10.1177/0148558x16657249