How Client Identification and Client Commitment Uniquely Influence Auditor Objectivity
نویسندگان
چکیده
منابع مشابه
Client Client Client Client
With the advances in multimedia databases and the popularization of the Internet, it is now possible to access large multimedia data repositories distributed throughout the world. One of the challenging problems in such an access is how the information in the respective databases can be summarized to enable an intelligent selection of relevant database sites based on visual queries. This paper ...
متن کاملAuditor Liability and Client Acceptance Decisions ∗ Volker Laux
The accounting profession has raised concerns that excessive liability exposure renders audit firms unwilling to provide audit services to risky clients, limiting the prospective clients’ ability to raise external capital. In this paper we address this concern in a model where the auditor evaluates the riskiness of the client before accepting the client engagement. We consider a setting where a...
متن کاملAuditor Litigation, Audit Office Pricing and Client Acceptance
This study examines how lawsuits against auditors affect the audit pricing and client acceptance strategies of both the audit offices responsible for the failed audit and other audit offices of the same audit firm. We find that non-litigation offices of litigation audit firms decrease their fees following the filing of a lawsuit. However, audit offices involved in litigation increase their audi...
متن کاملHow Thick Is Your Client?
Average Revenue Per User (ARPU) is a measure of the revenue generated by users of a particular business service. It is a term most commonly used by consumer communications and networking businesses. For mobile devices, they generate ARPU through network and content services (value-added services) that they make accessible to the user. The more accessible these services are the greater the ARPU ...
متن کامل2 System Model and Notation Client Client Client MIDDLEWARE
Component software, distribution, and the use of clusters of workstations are all key trends in today's technology. Little attention has been paid, however, to the network bandwidth required for data intensive applications. In the context of databases, much work has been done in parallelization strategies for monolithic architectures with dedicated, specialized networks or over disk arrays. We ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Current Issues in Auditing
سال: 2015
ISSN: 1936-1270
DOI: 10.2308/ciia-51279