Recent auditor downgrade activity and changes in clients' discretionary accruals
Year of publication: |
2011
|
---|---|
Authors: | Carver, Brian T. ; Hollingsworth, Carl W. ; Stanley, Jonathan D. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 30.2011, 3, p. 33-58
|
Subject: | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Jahresabschluss | Financial statement | Arbeitsplatzwechsel | Job changing | Rückstellung | Accrual | USA | United States | 2003-2005 |
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