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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Main Authors: | , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2011
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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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