External audit quality and firms’ credit score
نویسندگان
چکیده
منابع مشابه
Audit quality and executive officers ’ affiliations with CPA firms
Executives are ‘affiliated’ if they previously worked for their companies’ audit firms. I find most affiliations (71.3%) occur when auditors become employees of audit clients (‘employment affiliations’), but affiliations also arise when companies hire executives’ former CPA firms (‘alma mater affiliations’). Affiliated companies are significantly more likely than unaffiliated companies to recei...
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ژورنال
عنوان ژورنال: Cogent Business & Management
سال: 2020
ISSN: 2331-1975
DOI: 10.1080/23311975.2020.1724063