Construct · 1 fields · 1 citations

client importance: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
clientimportance1 CONSTRUCTClient importanceREYNOLDS · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

a client's economic significance to an audit office, which could compromise independence if the auditor fears losing fees.

In auditing, client importance refers to a client's economic significance to an audit office, which could compromise independence if the auditor fears losing fees. This meaning comes from Reynolds (2000) in Journal of Accounting and Economics.[1]

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Nearby constructs

abnormal audit fees1 fields · 1 citationsanchor · a standalone constructaudit1 fields · 2 citationsanchor · a standalone constructoffice2 fields · 3 citationsjingle · one word, two constructs

References

  1. Reynolds, J. K., & Francis, J. R. (2000). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30(3), 375-400. https://doi.org/10.1016/s0165-4101(01)00010-6

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