Auditor characteristics and the financial reporting quality : the moderating role of the client business strategy
Afsaneh Soroushyar
Year of publication: |
2023
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Authors: | Soroushyar, Afsaneh |
Published in: |
Asian journal of accounting research. - Bingley : Emerald Publishing Limited, ISSN 2443-4175, ZDB-ID 2952193-2. - Vol. 8.2023, 1, p. 27-40
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Subject: | Auditor industry specialization | Auditor tenure | Client business strategy | Financial reporting quality | Wirtschaftsprüfung | Financial audit | Strategisches Management | Strategic management | Dienstleistungsqualität | Service quality | Rechnungswesen | Accounting | Jahresabschluss | Financial statement | Qualitätsmanagement | Quality management | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting |
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