Can auditors pursue firm-level goals nonconsciously on audits of complex estimates? : an examination of the joint effects of tone at the top and management's specialist
Year of publication: |
2020
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Authors: | Pyzoha, Jonathan S. ; Taylor, Mark H. ; Wu, Yi-Jing |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 6, p. 367-394
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Subject: | tone at the top | nonconscious goal pursuit | management's specialist | complex estimates | firm-level quality control | audit quality goals | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Qualitätsmanagement | Quality management |
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