Audit partner rotation and financial reporting quality
Barri Litt, Divesh S. Sharma, Thuy Simpson, and Paul N. Tanyi
| Year of publication: |
2014
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|---|---|
| Authors: | Litt, Barri ; Sharma, Divesh S. ; Simpson, Thuy ; Tanyi, Paul N. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 33.2014, 3, p. 59-86
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| Subject: | audit quality | earnings management | financial reporting quality | discretionary accruals | meet or beat | partner rotation | partner change | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Dienstleistungsqualität | Service quality | Berichtswesen | Reporting | Rückstellung | Accrual | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010407822