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Increased Audit Competition, Interlocking and Financial Reporting Quality in an Emerging Market

Purpose- The present study aims to figure out whether audit market competition and large shareholders and auditor’s interlock(Interlocking) is associated with the quality of financial reporting or not.Design/Methodology/Approach- The auditor’s concentration is used for audit market competition for t...

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Principais autores: Fatemeh Mohammadi Khanaman, Mohammad Ali Bagherpour Velashani, Mahdi Salehi
Formato: Artigo
Idioma:Inglês
Publicado: University of Sistan and Baluchestan 2021-04-01
Series:International Journal of Business and Development Studies
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Acceso en liña:https://ijbds.usb.ac.ir/article_6580_8a02d9e43f1b61d811cd2b94e65c2988.pdf
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