Does Distance Matter? An Investigation of Partners who Audit Distant Clients and the Effects on Audit Quality in Dutch

Does Distance Matter? An Investigation of Partners who Audit Distant Clients and the Effects on Audit Quality in Dutch

Publication Summary

Evidence suggests that clients have greater discretion over reporting when partners are more distant, and this discretion results in lower quality (audited) earnings.

 

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Nicholas Hallman
Nargess Golshan

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