THE IMPACT OF AUDITOR AFFILIATION ON FINANCIAL STATEMENT RELEVANCE

The role of the audit report is to provide a level of trust to the professional judgment behind the financial statements of a company. The market for audit services is not a homogenous one, and large audit partners known as the Big 4 dominate with their partner networks in both developed and emergin...

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Bibliographic Details
Main Author: Radu-Daniel LOGHIN
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2017-12-01
Series:SEA: Practical Application of Science
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_15_13.pdf