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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Bibliographic Details
Main Authors: DEFOND, Mark L., LIM, Chee Yeow, ZANG, Yoonseok
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2016
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
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