Do Auditors Value Client Conservatism?

Auditors risk losing reputation capital when they are suspected of allowing substandard financial reporting, and prior research argues that accounting conservatism acts as a governance mechanism that reduces substandard reporting. Thus, we predict that conservative clients impose lower reputation...

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Bibliographic Details
Main Authors: ZANG, Yoonseok, LIM, Chee Yeow, DeFond, Mark
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2011
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/853
http://leeds-faculty.colorado.edu/zeyun/workshop11-12_files/DLZ%20Jan%2018%202012.pdf
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Institution: Singapore Management University
Language: English
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