Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy
Purpose – This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality. Design/methodology/approach – In this study, auditor industry specialization and tenure were used as proxies for auditor charac...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2023-01-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-01-2022-0020/full/pdf |