Blar i Centre for Corporate Governance Research (CCGR) på emneord "accounting"
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Auditor independence in a private firm and low litigation risk setting
(CCGR Working Paper, Working paper, 2007)We examine the issue of auditor independence in a unique setting. Specifically, we test for auditor independence impairment among (1) private client firms for which the risk of auditor reputation loss is lower than for ...