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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

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
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引用次数: 4

摘要

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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The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees
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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来源期刊
Auditing-A Journal of Practice & Theory
Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.
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