The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas (MSAs) exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in...

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Bibliographic Details
Authors: Omer, Thomas C. (Author) ; Sharp, Nathan Y. (Author) ; Wang, Dechun (Author)
Format: Electronic Article
Language:English
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Published: Springer 2018
In: Journal of business ethics
Year: 2018, Volume: 149, Issue: 4, Pages: 811-831
Further subjects:B Audit Quality
B Going concern opinions
B Religion
B Professional skepticism
Online Access: Volltext (lizenzpflichtig)