Client conservatism and auditor-client contracting
Mark L. DeFond (University of Southern California), Chee Yeow Lim, Yoonseok Zang (Singapore Management University)
| Year of publication: |
January 2016
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|---|---|
| Authors: | DeFond, Mark L. ; Lim, Chee Yeow ; Zang, Yoonseok |
| 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. 91.2016, 1, p. 69-98
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| Subject: | conservatism | audit fee | going concern audit opinion | auditor resignation | litigation risk | misstatement risk | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Risiko | Risk | Fortführungsprinzip | Going concern | Bilanzpolitik | Accounting policy | Internes Kontrollsystem | Internal control | Konservatismus | Conservatism |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51150 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011482675