The Impact of Client Error-Management Climate and the Nature of the Auditor-Client Relationship on External Auditor Reporting Decisions

IF 0.7 Q4 BUSINESS, FINANCE

Behavioral Research in Accounting Pub Date : 2017-04-01 DOI:10.2308/BRIA-51770

Stephen J. Perreault, J. Wainberg, Benjamin L. Luippold

引用次数: 5

Abstract

ABSTRACT: An important aspect of an organization's tone at the top is its practices for correcting the behavior of employees who deviate from set corporate policies and procedures (COSO 2013). Coll...

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客户错误管理氛围和审计师与客户关系的性质对外部审计师报告决策的影响

摘要:组织高层基调的一个重要方面是其纠正偏离公司既定政策和程序的员工行为的做法(COSO 2013)。科尔……

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Behavioral Research in Accounting BUSINESS, FINANCE-

CiteScore

3.70

自引率

4.80%

发文量