New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan

New client acceptance decisions are critical for auditors. Audit quality can be negatively affected by limited knowledge of the new client's operations and finances. This may be mitigated for auditors with industry specialization. We examine whether new clientele negatively affect audit quality...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	International journal of auditing 2017-11, Vol.21 (3), p.288-303
Hauptverfasser:	Liu, Li‐Lin, Xie, Xinmei, Chang, Yu‐Shan, Forgione, Dana A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Acceptance Audit quality Audit risk auditor industry expertise auditor tenure Auditors Audits Client relationships Concentration Earnings Experts new client acceptance decision Specialists Specialization
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!