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Showing 1 to 4 of 4 for “"Auditor-client relationships"”.

  1. Auditor-client relationships: an assessment of relationship quality.

    … scandals with Enron, WorldCom and others. Auditors for these firms gave a seal of approval to these companies. Later on the same companies faced liquidation and fraud. In this situation, which has brought the whole profession under scrutiny, the autonomy of auditing is being undermined. …

    rgu Repository record for Auditor-client relationships: an assessment of relationship quality. (opens in a new tab)

  2. The effects of auditor-client relationships, auditor-auditor relationships, and persuasive communication on auditor's' objectivity

    Auditors are subjected to various affective states during a financial examination and these affective states influence how auditors retrieve, encode, and process audit observations and client representations. Do the affective states induced by auditors' interpersonal relationships with the client, …

    siu-theses Repository record for The effects of auditor-client relationships, auditor-auditor relationships, and persuasive communication on auditor's' objectivity (opens in a new tab)

  3. An Empirical Investigation of the Effects of Earnings Predictability and Auditor-Client Relationships on the Bond Credit Market

    … second study investigates the effect perceived auditor independence has on the rating assigned to newly issued bonds. The magnitude of non-audit service fees is utilized as a proxy for auditor independence. The results of the study document a consistent negative relationship between the level of …

    vt Repository record for An Empirical Investigation of the Effects of Earnings Predictability and Auditor-Client Relationships on the Bond Credit Market (opens in a new tab)