Audit Quality Attibutes and Client Factors
نویسندگان
چکیده
منابع مشابه
Client-specific litigation risk and audit quality differentiation
Purpose – The purpose of this study is to examine whether client-specific litigation risk affects the audit quality differentiation between Big N and non-Big N auditors. Specifically, we examine whether higher quality audits of Big N auditors relative to nonBig auditors is more pronounced for clients with high litigation risk than for clients with low litigation risk. Design/methodology/approac...
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We investigate whether the financial riskiness of large U.S. audit firm clienteles varied with the changing audit litigation liability environment during the period 1975–99. Partitioning the period of study into four distinct periods (a benchmark period (1975–84), a period of increasing concerns about litigation liability (1985–89), a period of lobbying for reform (1990–94), and a post-relief p...
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ژورنال
عنوان ژورنال: AFRE (Accounting and Financial Review)
سال: 2020
ISSN: 2598-7771,2598-7763
DOI: 10.26905/afr.v3i1.3884