The association between individual audit partners' risk preferences and the composition of their client portfolios
Year of publication: |
2014
|
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Authors: | Amir, Eli ; Kallunki, Juha-Pekka ; Nilsson, Henrik |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 1, p. 103-133
|
Subject: | Audit partners | Criminal convictions | Client portfolios | Audit risk | Accounting conservatism | Wirtschaftsprüfung | Financial audit | Portfolio-Management | Portfolio selection | Risikopräferenz | Risk attitude | Dienstleistungsqualität | Service quality |
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