Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 6 of 6 for “"Client importance"”.
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Auditors’ acceptance of client-preferred financial reporting: the influence of professional role identities and client importance
The student, Sean Hillison, accepted the attached license on 2017-04-13 at 18:01.
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Three Studies of Auditor Independence
… students' cognitive moral development and client risk on students' judgments related to an audit partner's acquiescence to client pressure in an earnings management scenario. The results indicate that students with higher levels of moral reasoning evaluated earnings management as less …
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Increasing auditors' competence : the impact of the ST regulation of the CSRC
… from 2002 to 2011 and parameters of the clients' company-level control risks, auditor changes, and relative client importance. The evidence indicates that Chinese auditors generally demonstrate competence and independence. I argue that with the "Special Treatment" (ST) regulation, the …
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The Effects of Auditors' Trust in Client Management on Auditors' Judgments
… examines whether auditors develop trust in a client's management after working with the client during prior audit engagements. The results indicate that auditors have higher trust in the client's management after a positive, overall satisfying experience working with the client compared to a …
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Accounting Firms and Tax Aggressiveness
… provide audit services at the same time to their clients, has received significant public attention. One salient concern is the appropriateness of an audit division reviewing the work conducted by the tax division of the same accounting firm. During the conduct of financial statement audits, the …