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...
Authors: | ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer
2018
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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) |