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Keywords: private and public actions
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Journal Articles
The Effects of the Auditor's Insurance Role on Reporting Conservatism and Audit Quality
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2016) 91 (2): 587–602.
Published: 01 March 2016
..., we find that an increase in the auditor's insurance role improves audit quality and conservatism, because conservatism helps to reduce the auditor's legal liability. auditor's insurance role conservatism audit quality legal liability private and public actions This article examines...
