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| Author: | Schick, A. Ponemon, L. |
| Title: | The influence of auditors' perceptions of organizational decline on audit risk |
| Journal: | Organization Science
1993 : FEB, VOL. 4:1, p. 92-107 |
| Index terms: | AUDITING RISK GROWTH |
| Language: | eng |
| Abstract: | This paper builds upon the work of researchers who have examined the effects of decline on an organization's exchange partners. Its purpose is to examine the relationship between auditor's perceptions of organizational decline and audit firms' specification of clients' audit risk. Based on relevant organizational decline and accounting literatures, the authors propose that perceptions of greater decline are associated with higher firm assigned audit risk. |
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