Client influence and auditor independence revisited : evidence from auditor resignations
Tom Adams, Jagan Krishnan, Jayanthi Krishnan
| Year of publication: |
2021
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|---|---|
| Authors: | Adams, Tom ; Krishnan, Jagan ; Krishnan, Jayanthi |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 40.2021, 5, p. 1-20
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| Subject: | AICPA | Auditor change | Auditor independence | Bargaining power | Client influence | Independence risk | PCAOB | SEC | Wirtschaftsprüfung | Financial audit | Abschlussprüferrecht | Audit regulation | Dienstleistungsqualität | Service quality | Internes Kontrollsystem | Internal control | Verhandlungsmacht |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2021.106846 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012820270