Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance
Conservatism is one of the salient features of financial reporting that has attracted more attention in recent years because of financial scandals. Several recent studies have focused specifically on conservatism. This research tries to investigate the effect of auditor tenure and the importance of...
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Format: | Article |
Language: | English |
Published: |
D. G. Pylarinos
2017-08-01
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Series: | Engineering, Technology & Applied Science Research |
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Online Access: | https://etasr.com/index.php/ETASR/article/view/1135 |