Dual audit, audit firm independence, and auditor conservatism
Chan-Jane Lin and Hsiao-Lun Lin and Ai-Ru Yen
| Year of publication: |
2014
|
|---|---|
| Authors: | Lin, Chan-Jane ; Lin, Hsiao-lun ; Yen, Ai-ru |
| Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 13.2014, 1, p. 65-87
|
| Subject: | Discretionary accruals | Audit firm independence | Auditor conservatism | Dual audit | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Dienstleistungsqualität | Service quality | Rückstellung | Accrual | Konservatismus | Conservatism |
| 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/10010254697