审计师合伙人退休前的决策行为--行业专家的调节作用

IF 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics 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

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.