Open AccessClient Conservatism and Auditor-Client Contracting
Author(s) -
Mark L. DeFond,
Chee Yeow Lim,
Yoonseok Zang
Publication year - 2015
Publication title -
the accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 5.678
H-Index - 156
eISSN - 1558-7967
pISSN - 0001-4826
DOI - 10.2308/accr-51150
Subject(s) - conservatism , audit , business , accounting , inherent risk (accounting) , quality audit , business risks , quality (philosophy) , litigation risk analysis , actuarial science , external auditor , internal audit , risk analysis (engineering) , political science , philosophy , epistemology , politics , law
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