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Solicitation and Auditor Reporting Decisions.

Debra C. Jeter; Pamela Erickson Shaw

The Accounting Review 1995

Abstract Examines the question of whether direct solicitation rules affect auditors' decisions regarding the type of audit report to issue. Effect on audit quality by the removal of bans on direct uninvited solicitation; Associations between information dissemination, client-author alignment and auditor independence.

DOI
10.2308/tar-9505096116
Volume
70 (2)
Pages
293-315
Language
en
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