Auditor Client Relationship and Audit Quality: The effects of long-term auditor client relationship on audit quality in SMEs

Auditor Client Relationship and Audit Quality: The effects of long-term auditor client relationship on audit quality in SMEs


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von Suhaib Aamir, Umar Farooq

Beschreibung

Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts. Therefore, we would be studying this relationship in between auditors and SME clients.


Tags: Wirtschaft


Taschenbuch - 9783845415666
Verlag: LAP Lambert Acad. Publ.
Ersterscheinung: Juli 2011
ISBN-13: 9783845415666
Größe: 220 mm x 150 mm x 7 mm
Gewicht: 189 Gramm
116 Seiten
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