Relative liability exposure for negligence and financial reporting quality : evidence from the audit interference rule
Year of publication: |
2024
|
---|---|
Authors: | Mayberry, Michael A. ; Park, Hyun Jong ; Zhang, Wei |
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. 99.2024, 4, p. 339-366
|
Subject: | liability exposure | negligence liability | financial reporting | auditor-client relationship | Haftung | Liability | Wirtschaftsprüfung | Financial audit | Jahresabschluss | Financial statement | IFRS |
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