Inherent Agency Conflict Built Into The Auditor Remuneration Model
This paper provides a model for audit market interventions. The study asks whether interventions in the audit market result in excessive premiums at the cost of quality and independence. The model was tested based on a historical data sample of 1,927 companies’ fiscal year financial statements, obse...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Lodz University Press
2016-11-01
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| Series: | Comparative Economic Research |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/1702 |