Auditor mood and audit quality : evidence from music sentiment measure
Year of publication: |
2024
|
---|---|
Authors: | Xu, Qiao ; Chen, Lele ; Kalelkar, Rachana |
Published in: |
Pacific accounting review. - Wellington : New Zealand Society of Accountants, ISSN 2041-5494, ZDB-ID 2197676-4. - Vol. 36.2024, 5, p. 580-604
|
Subject: | Audit quality | Auditor mood | Discretionary accruals | Music sentiment | Propensity to meet or beat earnings forecasts | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Emotion | Bilanzpolitik | Accounting policy | Musik | Music | Rückstellung | Accrual | Musikwirtschaft | Music industry | Empirische Methode | Empirical method |
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