Releasing earnings when the audit is less complete : implications for audit quality and the auditor/client relationship
Year of publication: |
2021
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Authors: | Bronson, Scott N. ; Masli, Adi ; Schroeder, Joseph H. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 35.2021, 2, p. 27-55
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Subject: | audit regulation | audit completeness | audit quality | auditor turnover | earnings announcements | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation | Gewinnprognose | Earnings announcement |
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