Audit quality, monitoring mechanisms and auditor reporting behaviour
This study extends previous research by empirically investigating the relationship of audit quality and governance monitoring mechanisms with the probability of receiving a qualified audit report. Using Australian manufacturing company data we find that Big 4 auditors are more likely to issue a clea...
| Main Authors: | , , , |
|---|---|
| Format: | Journal Article |
| Published: |
Curtin Business School
2009
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/12617 |