摘要 : The accounting profession has raised concerns that excessive liability exposure renders audit firms unwilling to provide audit services to risky clients, limiting the prospective clients' ability to raise external capital. We addr... 展开
作者 | Volker Laux D. Paul Newman |
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作者单位 | |
期刊名称 | 《The accounting review》 |
页码/总页数 | 261-285 / 25 |
语种 | 英语 |
关键词 | auditor liability client acceptance decisions client risk |
DOI | 10.2308/accr.2010.85.1.261 |
馆藏号 | F-161 |