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Does intent modify risk-based auditing?
Kachelmeier, Steven J.; Majors, Tracie; Williamson, … - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2181-2201
Persistent link: https://www.econbiz.de/10010469139
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Experimental evidence of how prior experience as an auditor influences managers' strategic reporting decisions
Bowlin, Kendall O.; Hales, Jeffrey; Kachelmeier, Steven J. - In: Review of accounting studies 14 (2009) 1, pp. 63-87
Persistent link: https://www.econbiz.de/10003816069
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Experimental Evidence of How Prior Experience as an Auditor Influences Managers' Strategic Reporting Decisions
Bowlin, Kendall; Hales, Jeffrey; Kachelmeier, Steven J. - 2015
We design an experiment to examine the influence of prior audit experience on subsequent reporting decisions when auditors become managers of audited firms. In contrast to the independence issues that can arise when auditors and their clients are related by prior affiliation, we focus this study...
Persistent link: https://www.econbiz.de/10014026829