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Keywords: Client importance
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2024) 36 (3-4): 277–296.
Published: 16 July 2024
... a multivariate regression model using a sample of New Zealand-listed company-years from 2017 to 2019. Findings Results reveal a positive relation between client importance to auditor and the number of KAMs disclosed. Furthermore, the positive association between client importance and the number of KAMs...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (4): 594–619.
Published: 10 August 2023
...) after the SSSR. This study further investigates how client importance and auditor size influence auditors’ response to earnings management after the SSSR. Design/methodology/approach This study adopts logit regression models to investigate auditors’ propensity to issue MAOs to their clients...
