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Keywords: auditor incentives
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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...