What happens when managers are informed? : effects of critical audit matter awareness and auditor relationship on managers' accounting estimates
Hun-Tong Tan, Feng Yeo
| Year of publication: |
2022
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|---|---|
| Authors: | Tan Hun Tong ; Yeo, Feng |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 4, p. 399-416
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| Subject: | impending critical audit matters | auditor-client working relationship | moral licensing | aggressive reporting | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting |