The interplay of management incentives and audit committee communication on auditor judgment
Year of publication: |
2016
|
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Authors: | Brown, J. Owen ; Popova, Velina K. |
Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 28.2016, 1, p. 27-40
|
Subject: | audit committee communication | management incentives | competing preferences | source credibility | auditor judgment | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Prinzipal-Agent-Theorie | Agency theory |
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