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Client Importance and Auditor Independence: The Effect of the Asian Financial Crisis

✍ Scribed by Zhou, Gaoguang Stephen; Zhu, Xindong Kevin


Book ID
119876316
Publisher
John Wiley and Sons
Year
2012
Tongue
English
Weight
560 KB
Volume
22
Category
Article
ISSN
1035-6908

No coin nor oath required. For personal study only.


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The purpose of this study is to extend our understanding of the factors that impact auditor judgment and decision-making. Specifically, we investigate how two factors, client importance and auditor trust, impact auditors' directional goal commitment and decision-making at the transaction level. We f