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Keywords: client cooperation
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Journal Articles
Client Social Status and Cooperation with Audit Requests
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2024) 99 (3): 429–449.
Published: 01 May 2024
...Dan Rimkus ABSTRACT Auditors collect evidence from clients that vary in social status. I investigate how these status differences interact with the costliness of auditor requests, thereby influencing client cooperation during evidence collection. I develop theory predicting that higher-status...