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1-3 of 3
Keywords: auditor incentives
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–27.
Published: 05 July 2024
... and the 2019 European Accounting Association Annual Congress. 2024 10 04 2022 29 05 2024 31 05 2024 auditor incentives future business potential modified audit opinions business group-affiliated audit clients AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 1–26.
Published: 01 May 2020
.... We further explore two possible explanations for these findings, the Auditor Incentive Channel and the Auditor Competency Channel. Our empirical tests offer support for both channels. JEL Classifications: G12; G34; M49. Our study contributes to two main streams of literature...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 231–256.
Published: 01 May 2011
... in a simultaneous equation system. Our findings suggest that client-specific litigation risk affects auditor incentives to acquiesce to client demands for earnings management, i.e., the higher the risk of auditor litigation, the greater the auditor's restraining influence on the abnormal accruals reported...
