Client risk management : a pecking order analysis of auditor response to upward earnings management risk
Year of publication: |
2013
|
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Authors: | Krishnan, Gopal ; Sun, Lili ; Wang, Qian ; Yang, Rong |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 32.2013, 2, p. 147-169
|
Subject: | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Internes Kontrollsystem | Internal control |
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