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Auditors’ Responses to Organized Labor in Client Firms
Simon Yu Kit Fung,이우종,Bin Srinidhi,Lixin (Nancy) Su 서울대학교 경영연구소 2017 Seoul Journal of Business Vol.23 No.2
Using a sample of US firms for the period 2000-2011, we examine whether organized labor in audit client firms affects auditor decisions such as audit fees and going-concern qualifications. We find that labor unionization is associated with higher audit fees and a higher likelihood of going-concern qualifications but shorter audit report lags, and the results on audit fees are stronger in the case of strikes. These results suggest that the presence of labor union(s) in a client firm constitutes a non-trivial risk element to auditors, which cannot be mitigated by additional audit effort.