Auditor-client reciprocity : evidence from forecast-issuing brokerage houses and forecasted companies sharing the same auditor
Year of publication: |
2023
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Authors: | Fung, Simon Yu Kit ; Jiang, Like ; Pittman, Jeffrey A. ; Wang, Yu ; Zhang, Shafu |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 3, p. 1823-1855
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Subject: | common auditor | forecast accuracy | information sharing | IPO audit services | Wirtschaftsprüfung | Financial audit | Börsengang | Initial public offering | Prognoseverfahren | Forecasting model | Dienstleistungsqualität | Service quality | Informationsverbreitung | Information dissemination |
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