Effect of regulatory changes on auditor independence and audit quality
Sarowar Hossain
| Year of publication: |
2013
|
|---|---|
| Authors: | Hossain, Sarowar |
| Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 17.2013, 3, p. 246-264
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| Subject: | Going-concern | audit opinion | abnormal non-audit fees | audit quality | discretionary accruals | non-audit fees | CLERP 9 | auditor independence | regulatory changes | Wirtschaftsprüfung | Financial audit | Abschlussprüferrecht | Audit regulation | Honorar | Fee (Remuneration) | Dienstleistungsqualität | Service quality | Bilanzpolitik | Accounting policy | Regulierung | Regulation | Gebühr | Charges | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010197477