| ชื่อเรื่อง | : | The consequences of protecting audit partners’ personal assets from the threat of liability |
| นักวิจัย | : | Lennox, Clive S. , Li, Bing |
| คำค้น | : | - |
| หน่วยงาน | : | Nanyang Technological University, Singapore |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2555 |
| อ้างอิง | : | Lennox, C. S., & Li, B. (2012). The consequences of protecting audit partners’ personal assets from the threat of liability. Journal of Accounting and Economics, 54(2-3), 154-173. , 0165-4101 , http://hdl.handle.net/10220/16890 , http://dx.doi.org/10.1016/j.jacceco.2012.06.002 |
| ที่มา | : | - |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | Journal of accounting and economics |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | This study investigates the audit firm’s decision to protect its partners’ personal assets by becoming a limited liability partnership (LLP). We find that the likelihood of an audit firm switching from unlimited to limited liability is increasing in its size and exposure to litigation risk. We find no evidence that audit firms supply lower audit quality, lose market share, or charge lower audit fees after they become LLPs. However, the mix of public and private clients in audit firms’ portfolios exhibits a significant shift toward riskier publicly traded companies after the switch to limited liability. |
| บรรณานุกรม | : |
Lennox, Clive S. , Li, Bing . (2555). The consequences of protecting audit partners’ personal assets from the threat of liability.
กรุงเทพมหานคร : Nanyang Technological University, Singapore. Lennox, Clive S. , Li, Bing . 2555. "The consequences of protecting audit partners’ personal assets from the threat of liability".
กรุงเทพมหานคร : Nanyang Technological University, Singapore. Lennox, Clive S. , Li, Bing . "The consequences of protecting audit partners’ personal assets from the threat of liability."
กรุงเทพมหานคร : Nanyang Technological University, Singapore, 2555. Print. Lennox, Clive S. , Li, Bing . The consequences of protecting audit partners’ personal assets from the threat of liability. กรุงเทพมหานคร : Nanyang Technological University, Singapore; 2555.
|
ridm@nrct.go.th ระบบคลังข้อมูลงานวิจัยไทย รายการโปรดที่คุณเลือกไว้
