Does client acquisition impair the objectivity of engagement partners and engagement quality review partners?

We conduct two experiments using experienced audit partners as participants to investigate whether engagement partners’ involvement in the client acquisition process as the contact partner can influence their subsequent audit judgments, and whether the engagement quality review partner’s judgments a...

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Bibliographic Details
Main Authors: Chan, Ian, Duh, Rong-Ruey, Tan, Hun-Tong
Other Authors: Nanyang Business School
Format: Article
Language:English
Published: 2022
Subjects:
Online Access:https://hdl.handle.net/10356/162104
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Institution: Nanyang Technological University
Language: English