Martens, Stanley C.; McEnroe, John E. - In: Mirrors and prisms : interrogating accounting, (pp. 149-164). 2002
A decade ago, we conducted a study (reported inMartens McEnroe, 1992) with the result that auditors neglected substance over form and perceived little exposure to litigation in doing so. The theoretical basis of the previous paper was implicit contract theory. We have had occasion to change our...
