Auditor Client Relationship and Audit Quality

Suhaib Aamir

ISBN 10: 3845415665 / ISBN 13: 9783845415666

Published by LAP LAMBERT Academic Publishing Jul 2011, 2011

About this Item

Neuware -Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts. Therefore, we would be studying this relationship in between auditors and SME clients.Books on Demand GmbH, Überseering 33, 22297 Hamburg 116 pp. Englisch.

Seller Inventory # 9783845415666

Bibliographic Details

• Title: Auditor Client Relationship and Audit Quality
• Publisher: LAP LAMBERT Academic Publishing Jul 2011
• Publication Date: 2011
• Language: English
• ISBN 10: 3845415665
• ISBN 13: 9783845415666
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 220W x 150H x 7D millimeters 220 millimeters width by 150 millimeters height by 7 millimeters depth
• Weight: 191 grams

About this title

Synopsis

Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts. Therefore, we would be studying this relationship in between auditors and SME clients.

About the Author

Suhaib Aamir, Masters in Accounting, Umeå University, Sweden.Umar Farooq, Masters in Accounting, Umeå University, Sweden.