Maresch, Daniela; Aschauer, Ewald; Fink, Matthias - In: Accounting, Auditing & Accountability Journal 33 (2019) 2, pp. 335-355
Purpose: The purpose of this paper is to investigate how competence trust (i.e. trust regarding the ability of the counterpart) and goodwill trust (i.e. trust regarding the benevolence and integrity of the counterpart) affect the probability that the auditor or the client stand up to the...