Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?
Year of publication: |
2024
|
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Authors: | Douthit, Jeremy D. ; Kachelmeier, Steven J. ; Van Landuyt, Ben W. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam [u.a.] : Elsevier Science, ISSN 0361-3682, ZDB-ID 2009661-6. - Vol. 112.2024, Art.-No. 101550, p. 1-13
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Subject: | Financial reporting | Accounting estimates | Auditor independence | Environmental, Social, and Governance (ESG) | Experimental economics | Moral licensing | Wirtschaftsprüfung | Financial audit | Corporate Social Responsibility | Corporate social responsibility | Experiment | Rechnungswesen | Accounting | Corporate Governance | Corporate governance | Abschlussprüferrecht | Audit regulation |
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