Stakeholders' implicit claims and accounting method choice

Article Abstract:

A study was conducted to determine the veracity of the hypothesis that ongoing implicit claims between a firm and its customers, suppliers, employees and short-term creditors act as a motivator for management to favor long-term income-raising accounting approaches. Data for 1981, 1984, 1987, 1990 and 1993 accounting periods were collected from different industries. Results provide ample evidence to the hypothesis.

Labor relations, Customer relations, Industrial suppliers, Debtor and creditor

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Does size matter? The influence of large clients on office-level auditor reporting decisions

Article Abstract:

Research is presented describing the study of auditor independence when dealing with large clients and the relevance of business size on decision making processes.

Decision-making, Decision making, Corporate size

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Auditor resignations: clientele effects and legal liability

Article Abstract:

A new study investigates the two theories of auditor resignation; namely, clientele adjustment and litigation risk.

Appointments, resignations and dismissals, Auditors

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