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Keywords: client importance
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–25.
Published: 16 October 2024
... the restatement auditor is the same as the misstatement period auditor. For immaterial misstatements, client importance is not associated with disclosure accuracy, but specialist auditors increase accuracy. These findings suggest that auditors may allow more discreet misstatement corrections when pressured...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 79–103.
Published: 01 November 2016
... interlocks audit quality client importance fee dependence going-concern opinion discretionary accruals Regulators have expressed concerns that an undue dependence on fees from a client at the individual partner, audit office, or audit firm level may have a detrimental effect on auditor...