Search Results - subject:"auditor–client relationship"

The coherence of the auditor-client relationship quality and auditor tenure with client's perceptions on added-value in SME audits : a sociological perspective

Nieuw Amerongen, Niels van; Coskun, Erdi; Buuren, Joost van - In: Managerial auditing journal 37 (2022) 3, pp. 358-379

Persistent link: https://www.econbiz.de/10013165102

Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover

Kim, Mindy Hyo Jung - In: Advances in accounting : a research annual 54 (2021), pp. 1-15

Persistent link: https://www.econbiz.de/10013477329

Selected behavioural factors in client-initiated auditor changes : the client-auditor perspectives

Baldacchino, Peter J.; Caruana, Rosalene; Grima, Simon; … - In: European research studies 20 (2017) 2A, pp. 16-47

Persistent link: https://www.econbiz.de/10012217051

How does audit firm emphasis on client relationship quality influence auditors' inferences about and responses to potential persuasion in client communications?

Aghazadeh, Sanaz; Hoang, Kris - In: Accounting, organizations and society : an … 87 (2020), pp. 1-13

Persistent link: https://www.econbiz.de/10012426095

Managing the auditor-client relationship through partner rotations : the experiences of audit firm partners

Dodgson, Mary Kate; Agoglia, Christopher P.; Bennett, … - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 89-111

Persistent link: https://www.econbiz.de/10012257827

Shareholder proposals on the auditor-client relationship : the case of nonaudit service purchases

Hermanson, Dana R.; Rama, Dasaratha V.; Ye, Zhongxia - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 179-203

Persistent link: https://www.econbiz.de/10012169887

Understanding the restatement process

Chung, Janne; McCracken, Susan - In: Accounting perspectives : a journal of The Canadian … 13 (2014) 4, pp. 253-281

Persistent link: https://www.econbiz.de/10010482217

Audit firm rotation and audit quality: evidence from academic research

Jenkins, David S.; Vermeer, Thomas E. - In: Accounting Research Journal 26 (2013) 1, pp. 75-84

generally goes through two distinct phases during the auditor‐client relationship, the “auditor learning” and “auditor closeness …

Persistent link: https://www.econbiz.de/10014676931

Contribution à la compréhension du conflit auditeur - audité et des modalités de sa gestion

Sakka, Abir - Université Paris-Dauphine (Paris IX) - 2013

This research is a contribution to the understanding of auditor-client interactions and conflicts. Based on an interpretive approach, it rests on interviews with auditors (29), auditees (20), audit committee chairmen (3) and an ex-chairman of AMF (French Market regulator). Particular attention...

Persistent link: https://www.econbiz.de/10011074709

Economic Dependence and Reputation Concern for the Audit Firm, Audit Groups, and Individual Auditors — The Case of Taiwan

Shu, Pei-Gi; Chen, Tsung-Kang; Hung, Wen-Jye; Chiang, … - In: Review of Pacific Basin Financial Markets and Policies … 16 (2013) 02, pp. 1350012-1

auditor–client relationship on auditor quality (measured by absolute discretionary accruals (ABSDA)) from the perspectives of …

Persistent link: https://www.econbiz.de/10011011363