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The association bet...
The association between individual audit partners' risk preferences and the composition of their client portfolios
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- Amir, Eli (författare)
- Recanati Graduate School of Management, Tel Aviv University
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- Kallunki, Juha-Pecka (författare)
- University of Oulu (FI)
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- Nilsson, Henrik (författare)
- Stockholm School of Economics,Handelshögskolan i Stockholm
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(creator_code:org_t)
- 2013-09-04
- 2014
- Engelska.
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Ingår i: Review of Accounting Studies. - : Springer Verlag (Germany). - 1380-6653 .- 1573-7136. ; 19:1, s. 103-133
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Abstract
Ämnesord
Stäng
- We explore whether audit partners' attitude towards risk, as measured by their personal criminal convictions, are reflected in the composition of their client portfolios. Analyzing a unique dataset of Swedish audit partners' criminal convictions, we find that the clients of audit partners with criminal convictions are characterized by greater financial, governance, and reporting risk than those of audit partners without criminal convictions. Also, clients of audit partners with criminal convictions pay larger audit fees, on average, than those of auditors without criminal convictions. © 2013 Springer Science+Business Media New York.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
Publikations- och innehållstyp
- art (ämneskategori)
- ref (ämneskategori)
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