Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor-Reference-Cited by-同舟云学术

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Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor

Published:2022-06-12 Issue:3 Volume:59 Page:1133-1171
ISSN:0924-865X
Container-title:Review of Quantitative Finance and Accounting
language:en
Short-container-title:Rev Quant Finan Acc

Author:

Fung Simon,Pham Viet Tuan^ORCID,Raman K. K.

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Link

https://link.springer.com/content/pdf/10.1007/s11156-022-01072-w.pdf

Reference79 articles.

1. Ai C, Norton EC (2003) Interaction terms in logit and probit models. Econ Lett 80(1):123–129

2. Ajinkya B, Bhojraj S, Sengupta P (2005) The association between outside directors, institutional investors and the properties of management earnings forecasts. J Account Res 43(3):343–376

3. Altman EI (1968) Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. J Finance 23(4):589–609

4. Badolato PG, Donelson DC, Ege M (2014) Audit committee financial expertise and earnings management: the role of status. J Account Econ 58(2–3):208–230

5. Ball R, Shivakumar L (2006) The role of accruals in asymmetrically timely gain and loss recognition. J Account Res 44(2):207–242

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