The Impact of Client Error-Management Climate and the Nature of the Auditor-Client Relationship on External Auditor Reporting Decisions

An important aspect of an organization's tone at the top is its practices for correcting the behavior of employees who deviate from set corporate policies and procedures (COSO 2013). Collectively, these practices are often referred to as an organization's error-management climate (EMC). We...

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Veröffentlicht in:	Behavioral research in accounting 2017-09, Vol.29 (2), p.37-50
Hauptverfasser:	Perreault, Stephen, Wainberg, James, Luippold, Benjamin L.
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit quality Auditing Auditors Client relationships Employee attitude Employees Impact analysis Studies
Online-Zugang:	Volltext
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