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The Impact of Client and Auditor Gender on Auditors’ Judgments (Retracted)
Accounting Horizons, 2009SYNOPSIS: This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The design includes one randomly manipulated variable (client
Gold, A.H., Hunton, J., Gomaa, M.
openaire +2 more sources
2004
Abstract Securities markets have long employed ‘gatekeepers’ - independent professions who pledge their reputational capital - to protect dispersed investors. This strategy of relying on reputational intermediaries to assess, verify and certify the corporate issuer’s disclosures appears to have failed during the late 1990s, as ...
openaire +1 more source
Abstract Securities markets have long employed ‘gatekeepers’ - independent professions who pledge their reputational capital - to protect dispersed investors. This strategy of relying on reputational intermediaries to assess, verify and certify the corporate issuer’s disclosures appears to have failed during the late 1990s, as ...
openaire +1 more source
The effect of auditor characteristics on tax avoidance of Iranian companies
Journal of Asian Business and Economic Studies, 2020, Hossein Tarighi
exaly
Crash Risk and the Auditor–Client Relationship
Contemporary Accounting Research, 2017Jeffrey L Callen, Xiaohua Fang
exaly