Did SOX influence the association between fee dependence and auditors' propensity to issue going-concern opinions?
Year of publication: |
2014
|
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Authors: | Kao, Jennifer L. ; Yan, Li ; Zhang, Wenjun |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 33.2014, 2, p. 165-185
|
Subject: | fee dependence | going-concern opinion | auditor independence | SOX | Wirtschaftsprüfung | Financial audit | Abschlussprüferrecht | Audit regulation | Internes Kontrollsystem | Internal control | Fortführungsprinzip | Going concern | Honorar | Fee (Remuneration) | Gebühr | Charges | Australien | Australia |
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