Search Results - subject:"auditor–client relationship"

Audit firm rotation and audit quality: evidence from academic research

Jenkins, David S.; Vermeer, Thomas E. - In: Accounting Research Journal 26 (2013) January, 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/10010686109

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) 2, pp. 1-28

Persistent link: https://www.econbiz.de/10010233330

The effect of the social mismatch between staff auditors and client management on the collection of audit evidence

Bennett, G. Bradley; Hatfield, Richard C. - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 31-50

Persistent link: https://www.econbiz.de/10009711749

An Investigation of Auditor and Client Tenure

Sinason, David H.; Jones, Jefferson P.; Shelton, Sandra … - In: American Journal of Business 16 (2001) 2, pp. 31-40

The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...

Persistent link: https://www.econbiz.de/10005546518