Client corruption culture and audit quality : the conditioning effect of the competitive position of the incumbent auditor
Simon Fung, Viet Tuan Pham, K. K. Raman
| Year of publication: |
2022
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|---|---|
| Authors: | Fung, Simon ; Pham Tuan Viet ; Raman, Krishnamurthy K. |
| Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 59.2022, 3, p. 1133-1171
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| Subject: | Audit quality | Client corruption culture | Competitive position of incumbent auditor | Discretionary accruals | Financial misstatements | Internal control audit opinion shopping | Korruption | Corruption | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Internes Kontrollsystem | Internal control |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-022-01072-w [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013459359