Taminiau, Yvette; Heusinkveld, Stefan - In: Accounting, Auditing & Accountability Journal 30 (2017) 8, pp. 1820-1842
Purpose Tenders are generally considered important in auditing research and practice, and are associated with significant difficulties for the auditing profession, as well as for individual auditors in the context of client relationships. The purpose of this paper is to explore the way auditors...