The change of auditors in businesses and earnings conservatism
This paper investigates the level of earnings conservatism during the first year of auditor change. We hypothesize that newly-appointed auditors demand more conservative accounting compared to established auditors due to lack of specific knowledge about the new client and higher litigation risks. We...
| 發表在: | ISBELA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications |
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| 主要作者: | |
| 格式: | Conference paper |
| 語言: | English |
| 出版: |
IEEE Computer Society
2012
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| 在線閱讀: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874371701&doi=10.2139%2fssrn.2049759&partnerID=40&md5=ba83892aadec2abedadb5efe3b9ea3a1 |