Auditor workload compression and busy season portfolio changes : US evidence
Dennis M. López and Marshall K. Pitman
| Year of publication: |
2014
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|---|---|
| Authors: | López, Dennis M. ; Pitman, Marshall K. |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 10.2014, 1, p. 91-108
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| Subject: | audit free | auditor change | auditor risk | auditor switch | Big-N firms | busy season | client portfolio management | December year-end | earnings management | workload compression | USA | Wirtschaftsprüfung | Financial audit | United States | Bilanzpolitik | Accounting policy | Portfolio-Management | Portfolio selection | Dienstleistungsqualität | Service quality | Saisonale Schwankungen | Seasonal variations |