The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality
Year of publication: |
March 2017
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Authors: | Chi, Wuchun ; Myers, Linda A. ; Omer, Thomas C. ; Xie, Hong |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 1, p. 361-391
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Subject: | Audit partner experience | Audit quality | Discretionary accruals | Interest rate spreads | Auditor tenure | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit |
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