Does regulator designation of auditors improve independence? : the moderating effects of litigation risk
Fengchun Tang, Lijun Ruan and Ling Yang
| Year of publication: |
2017
|
|---|---|
| Authors: | Tang, Fengchun ; Ruan, Lijun ; Yang, Ling |
| Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 32.2017, 1, p. 2-18
|
| Subject: | Litigation risk | Auditor judgment | Regulator designation of auditors | Wirtschaftsprüfung | Financial audit | Regulierung | Regulation | Haftung | Liability | Zivilprozess | Civil litigation | Risiko | Risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-03-2016-1334 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011648229