Open AccessThe Effect of Joint Auditor Pair On Timely Loss Recognition: Evidence From Impairment Tests
Author(s) -
Dana Zhang,
Gerald J. Lobo,
JeanFrançois Casta,
Luc Paugam
Publication year - 2013
Publication title -
hal (le centre pour la communication scientifique directe)
Language(s) - English
Resource type - Conference proceedings
Subject(s) - audit , reputation , accounting , dilemma , business , quality audit , big four , big data , incentive , transparency (behavior) , earnings , earnings quality , auditor independence , sample (material) , actuarial science , computer security , computer science , joint audit , economics , microeconomics , internal audit , political science , accrual , data mining , law , mathematics , chemistry , geometry , chromatography
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