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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Format: | Article |
Language: | English |
Published: |
Romanian Foundation for Business Intelligence
2017-12-01
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Series: | SEA: Practical Application of Science |
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Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_15_13.pdf
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