The association between individual audit partners' risk preferences and the composition of their client portfolios

著录项

• 来源
  《Review of accounting studies》 |2014年第1期|103-133|共31页
• 作者

  Eli Amir; Juha-Pekka Kallunki; Henrik Nilsson;

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• 作者单位

  Recanati Graduate School of Management, Tel Aviv University, 69978 Tel Aviv, Israel ,City University of London, London, UK;

  Department of Accounting, University of Oulu, P.O. Box 4600, 90014 Oulu, Finland;

  Department of Accounting, Stockholm School of Economics, P.O. Box 6501, 113 83 Stockholm, Sweden;

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• 收录信息
• 原文格式 PDF
• 正文语种 eng
• 中图分类
• 关键词

  Audit partners; Criminal convictions; Client portfolios; Audit risk; Accounting conservatism;

  机译：审计伙伴;刑事定罪;客户投资组合;审计风险;会计保守主义;