haku: @author Magee, R.P. / yhteensä: 2
viite: 2 / 2
« edellinen | seuraava »
| Tekijä: | Dye, R.A. Balachandran, B.V. Magee, R.P. |
| Otsikko: | Contingent fees for audit firms |
| Lehti: | Journal of Accounting Research
1990 : AUT. VOL. 28:2, p.239-266 |
| Asiasana: | ACCOUNTING ACCOUNTING THEORY |
| Kieli: | eng |
| Tiivistelmä: | The paper analyzes the auditors' attitudes toward contingent fees in a model. Such contract appear inherently undesirable because they might undermine auditors' independence. Nonetheless, auditors in the UK are permitted implicitly accept such contracts. The main result can be phrased as follows: "Bad" auditors (those with low misreporting costs) drive out "good" auditors when the consumers cannot distinguish between them. |
« edellinen | seuraava »
SCIMA