The influence of perspective taking encouraged by the audit committee on auditor and client judgments during accounting disputes
Year of publication: |
2020
|
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Authors: | Bhattacharjee, Sudip ; Moreno, Kimberly K. ; Pyzoha, Jonathan S. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 3, p. 29-53
|
Subject: | auditor-client negotiations | audit committee | third-party intervention | accounting estimates | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Rechnungswesen | Accounting | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit |
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