Open AccessAffiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality
Author(s) -
Brant E. Christensen,
Thomas C. Omer,
Marjorie K. Shelley,
Paul A. Wong
Publication year - 2018
Publication title -
auditing a journal of practice and theory
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.907
H-Index - 78
eISSN - 1558-7991
pISSN - 0278-0380
DOI - 10.2308/ajpt-52288
Subject(s) - audit , accounting , joint audit , business , audit committee , audit evidence , auditor independence , quality audit , chief audit executive , affect (linguistics) , external auditor , audit plan , internal audit , psychology , communication
SUMMARY Researchers and practitioners have expressed the need to understand better the interactions between audit committees and auditors and how these interactions affect audits. Former partners a...
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