Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation
Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional sk...
| Autori: | ; ; |
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| Tipo di documento: | Elettronico Articolo |
| Lingua: | Inglese |
| Verificare la disponibilità: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Pubblicazione: |
2013
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| In: |
Journal of business ethics
Anno: 2013, Volume: 116, Fascicolo: 2, Pagine: 311-325 |
| Altre parole chiave: | B
Auditor’s ethics
B Negotiation B Earnings management B audit judgment B Professional skepticism |
| Accesso online: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
