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Archival Evidence on Bias in Auditors' Assessment of Client Risk and the Consequences for Audit Fees and Auditor Changes

机译：审计师偏见的档案证据对客户风险的评估及审计费和审计师的后果变化

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作者
Hallman, Nicholas.;
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作者单位

University of Missouri - Columbia.;

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授予单位 University of Missouri - Columbia.;
学科
学位 Ph.D.
年度 2016
页码 66 p.
总页数 66
原文格式 PDF
正文语种 eng
中图分类 AAI10628950;
关键词
Audit; Client risk; Contrast effects;

机译：审计;客户风险;对比度效果;

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3. Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions [J] . Michael De Martinis, Hironori FukukawaTheodore J. Mock Managerial Auditing Journal . 2011,第7期

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5. Differential effects of market concentration on oligopolistic and atomistic segments: Evidence of audit fees, audit quality, and auditor switch and the effect of real activities management on audit report lags, accrual management, and audit fees. [D] . Xu, Hongkang. 2016

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Archival Evidence on Bias in Auditors' Assessment of Client Risk and the Consequences for Audit Fees and Auditor Changes

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