Client conservatism and auditor-client contracting
We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path analysis, we find evidence that both inherent risk and auditor b...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1562 https://ink.library.smu.edu.sg/context/soa_research/article/2589/viewcontent/client_conservatism__1_.pdf |
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| Institution: | Singapore Management University |
| Language: | English |