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Archival evidence on bias in auditors' assessment of client risk and the consequences for audit fees and auditor changes
(University of Missouri--Columbia, 2016)
As part of planning and performing financial statement audits, auditors are required to make judgments regarding client risk. These judgments permeate the audit process, driving decisions regarding client acceptance, audit ...
Does industry specialization and diversification affect audit office growth?
(University of Missouri--Columbia, 2018)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This study examines the determinants of audit office growth, and focuses on strategic client portfolio decisions made by offices. While auditors are ...