The effects of auditor affinity for client and perceived client pressure on auditor proposed adjustments
Year of publication: |
September 2017
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Authors: | Koch, Christopher ; Salterio, Steven E. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 5, p. 117-142
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Subject: | auditor judgment | client pressure | affinity for client | motivated reasoning | reasonableness constraint | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Beziehungsmarketing | Relationship marketing |
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