Auditor-in-Charge Characteristics and Going-concern Reporting

• 成果类型: Article
• 署名作者: Sundgren, Stefan; Svanstrom, Tobias
• 署名单位: University of Vaasa; Umea University; BI Norwegian Business School
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12035
• 发表日期: 2014
• 页码: 531-550
• 关键词: industry expertise; client importance; office size; decisions; career; INDEPENDENCE; bankruptcy; opinions; QUALITY; firm