Search Results - subject:"auditor-client interaction"

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How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?

Estep, Cassandra; Griffith, Emily E.; MacKenzie, Nikki - In: Review of accounting studies 29 (2024) 3, pp. 2798-2831

Persistent link: https://www.econbiz.de/10015133798

Client social status and cooperation with audit requests

Rimkus, Dan - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 429-449

Persistent link: https://www.econbiz.de/10014536472

In auditor we trust : 44 years of research on the auditor-client relationship and future research directions

Mustikarini, Arizona; Adhariani, Desi - In: Meditari accountancy research 30 (2022) 2, pp. 267-292

Persistent link: https://www.econbiz.de/10013326636

Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment

Yim, Andrew - Volkswirtschaftliche Fakultät, … - 2013

A model emphasizing cookie-jar earnings management and the effect of auditor-required adjustment is formulated, with the optimal misreporting strategy generally characterized and the closed-form solutions for particular functional form assumptions derived. Using simulation results based on the...

Persistent link: https://www.econbiz.de/10011258950

Auditor-client interactions in the changed UK regulatory environment : a revised grounded theory model

Beattie, Vivien A.; Fearnley, Stella; Hines, Tony - In: International journal of auditing : IJA 19 (2015) 1, pp. 15-36

Persistent link: https://www.econbiz.de/10011296943

Boundary spanning and gatekeeping roles of UK audit committees

Beattie, Vivien; Fearnley, Stella; Hines, Tony - In: Accounting and business research : a research quarterly … 44 (2014) 3, pp. 315-343

Persistent link: https://www.econbiz.de/10010385560