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
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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……
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来源期刊
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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