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Client importance and unconditional conservatism in complex accounting estimates · Study

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ArticleClient importance and unconditional conservatism in complex accounting estimates

Kenneth W. Shaw2022

Article2022

Client importance and unconditional conservatism in complex accounting estimates

Kenneth W. Shaw · James Devin Whitworth

11 citations·0/0 files stored·Advances in Accounting

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

2005Performance matched discretionary accrual measures 2003Corporate Governance and Equity Prices 1981Auditor size and audit quality 1997The conservatism principle and the asymmetric timeliness of earnings1 2014A review of archival auditing research 1994Shareholder Litigation and Corporate Disclosures 2009Big 4 Office Size and Audit Quality 2000Does size matter? The influence of large clients on office-level auditor reporting decisions

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Details

Year2022

Typearticle

Published2022-07-25

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations11

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.adiac.2022.100615

openalex_workW4287509570

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