首页    期刊浏览 2025年07月18日 星期五
登录注册

文章基本信息

  • 标题:Inherent Agency Conflict Built into the Auditor Remuneration Model
  • 本地全文:下载
  • 作者:Sylwia Morawska ; Piotr Staszkiewicz
  • 期刊名称:Comparative Economic Research
  • 印刷版ISSN:1508-2008
  • 出版年度:2016
  • 卷号:19
  • 期号:4
  • 页码:141-159
  • DOI:10.1515/cer-2016-0034
  • 出版社:Walter de Gruyter GmbH
  • 摘要:

    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, observed for the period 2010–2013. The testing strategy combined statistical analysis of the market concentration and regression of abnormal results. The findings do not support, for the Polish market, the conclusion that the audit market is used as a leverage for consulting services. This paper discusses possibilities of systematic risk for policymakers as a result of the negative interaction between regulated and non-regulated markets.

  • 关键词:agent ; audit ; conflict ; non-audit ; quality ; model ; earnings management
国家哲学社会科学文献中心版权所有