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Publisher Description

ABSTRACT This study examines the effects of four engagement characteristics on the judgments of auditors in small, local CPA firms. The research data for two experiments were collected during office visits with 58 partners representing 30 local CPA firms. The first experiment investigates whether changes in the auditor's competitive environment, the level of non-attest services provided, or the audit client's relative revenue contribution to the audit firm can affect the audit judgments of partners in local CPA firms. The second experiment included a variable representing change in the client's historical financial condition.

GENRE
Business & Personal Finance
RELEASED
2001
1 January
LANGUAGE
EN
English
LENGTH
42
Pages
PUBLISHER
The DreamCatchers Group, LLC
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
337.8
KB

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