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Könyv címe:

Auditor Client Relationship and Audit Quality

The effects of long-term auditor client relationship on audit quality in SMEs

LAP LAMBERT Academic Publishing (17.07.2011 )

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ISBN-13:

978-3-8454-1566-6

ISBN-10:
3845415665
EAN:
9783845415666
Könyv nyelve:
angol
Ismertető:
Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts. Therefore, we would be studying this relationship in between auditors and SME clients.
Kiadó:
LAP LAMBERT Academic Publishing
Weboldal:
https://www.lap-publishing.com/
Szerezte:
Suhaib Aamir, Umar Farooq
Oldalszám:
116
Kiadja:
17.07.2011
Raktárkészlet:
Raktáron
Kategória:
Gazdaság
Ár:
49,00 €
Kulcsszavak:
auditor-client relationship, auditing in SMEs, auditing in Sweden, International Standards on Auditing (ISA), role of auditor, auditor size, auditor rotation, and auditor independence., Audit Quality, Non-audit services

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