审计师合伙人退休前的决策行为--行业专家的调节作用

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2024-04-03 DOI:10.1080/16081625.2024.2336129

Li-Chun Kuo, Chan-Jane Lin

引用次数: 0

摘要

本研究探讨了审计合伙人在退休前接受客户的决策和审计质量是否会发生变化，并研究了合伙人行业专业化的调节作用。通过...

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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Auditor partners’ decision behaviors before retirement—the moderating effect of industry specialists

This study examines whether audit partners’ client acceptance decisions and audit quality vary before retirement, along with examining the moderating effect of partners’ industry specialization. By...

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.