The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor's going-concern reporting decisions
Marshall A. Geiger, Ilias G. Basioudis, Paul DeLange
| Year of publication: |
2022
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|---|---|
| Authors: | Geiger, Marshall A. ; Basioudis, Ilias G. ; De Lange, Paul |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 47.2022, p. 1-22
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| Subject: | Audit firm specialization | Audit reporting accuracy | Auditor independence | Going concern | Non-audit fees | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Abschlussprüferrecht | Audit regulation | Dienstleistungsqualität | Service quality | Arbeitsteilung | Division of labour |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2022.100473 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013366825