Sarapaivanich, Naruanard; Sampet, Jomjai; Patterson, Paul G. - In: Accounting Research Journal 32 (2019) 4, pp. 642-661
Purpose: This study aims to examine the extent to which clients’ perceptions of a financial auditor’s communication style affect their psychological comfort and trust when considering whether to retain the incumbent firm for future financial audits. Design/methodology/approach: A multistage...