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Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor
Authors:Fung  Simon  Pham  Viet Tuan  Raman   K. K.
Affiliation:1.LB3.111, Deakin University Burwood Campus, 70 Elgar Road, Burwood, Melbourne, VIC, 3125, Australia
;2.Accounting Department, Susquehanna University, 514 University Ave, Selinsgrove, PA, 17870, USA
;3.College of Business, The University of Texas at San Antonio, 1 UTSA Circle, San Antonio, TX, 78249, USA
;
Abstract:Review of Quantitative Finance and Accounting - Prior research suggests that corporate corruption culture captures an audit client’s general attitude towards opportunistic behavior. In this...
Keywords:
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