The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees

IF 2.7 3区管理学 Q2 BUSINESS, FINANCE

Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI:10.2308/ajpt-52591

Carl W. Hollingsworth, T. L. Neal, Colin D. Reid

引用次数: 4

Abstract

SUMMARY While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm engagement team disruptions on the audit. To examine these disr...

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审计事务所内部事务所变动对客户审计质量和审计费用的影响

虽然之前的研究已经考察了审计事务所和审计合伙人轮换，但我们很少有证据表明事务所内部审计团队的中断对审计的影响。为了检查这些问题……

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

Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-

CiteScore

4.30

自引率

10.70%

发文量

期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.