审计委员会鼓励的观点采纳对会计纠纷中审计师和委托人判断的影响

IF 2.7 3区管理学 Q2 BUSINESS, FINANCE

Auditing-A Journal of Practice & Theory Pub Date : 2020-08-01 DOI:10.2308/ajpt-18-094

S. Bhattacharjee, Kimberly K. Moreno, Jonathan S. Pyzoha

引用次数: 3

摘要

我们考察了审计委员会(AC)的影响，该委员会鼓励审计师(合伙人和经理)和客户(首席财务官和控制人)考虑来自另一方的会计纠纷……

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The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes

We examine the influence of an audit committee (AC) that encourages auditors (partners and managers) and clients (CFOs and controllers) to consider an accounting dispute from the other party's pers...

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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.