Prompting the benefit of the doubt : the joint effect of auditor-client social bonds and measurement uncertainty on audit adjustments
Steven J. Kachelmeier and Ben W. van Landuyt
| Year of publication: |
September 2017
|
|---|---|
| Authors: | Kachelmeier, Steven J. ; Van Landuyt, Ben W. |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 55.2017, 4, p. 963-994
|
| Subject: | auditor independence | social bonds | measurement uncertainty | accounting estimates | leniency | social identity | experimental economics | Wirtschaftsprüfung | Financial audit | Experiment | Risiko | Risk | Abschlussprüferrecht | Audit regulation | Anleihe | Bond |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12171 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011734580