The Accounting Review Vol. 69 No. 4 1994
The Effects of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees.
Abstract
Examines and determines the effect of client characteristics on auditor judgments in litigation risks. Financial condition considerations; Audit fees; Effect of rate of growth and market value to litigation risks; Table showing the summary of dependent and independent variables.
- DOI
- 10.2308/tar-9412141467
- Volume
- 69
- Issue
- 4
- Pages
- 639-656
- Language
- en
- Sources
- openalex crossref