Keyphrases
Accounting Estimates
15%
Accounting Fraud
15%
Accounting Research
15%
Analytical Procedures
15%
Audit Firms
20%
Audit Quality
26%
Audit Teams
5%
Auditors
100%
Bargaining Power
15%
Client Bargaining Power
9%
Cognitive Schemas
5%
Complex Estimation
15%
Contrariness
5%
Downside Risk
7%
Effective Consultation
5%
High Status
6%
Incentive System
15%
Information Sharing
15%
JDM Research
15%
Joint Influence
15%
Justifiability
15%
Leisure
5%
Life History Strategy
15%
Life Safety
15%
Low Socioeconomic Status
15%
Management Control Systems
15%
Management Opportunism
5%
Misconduct
6%
Misstatement
11%
Motivation
9%
Online Labor Markets
15%
Online Platform
15%
Performance-based Assessment
15%
Power over
5%
Prestige
15%
Professional Skepticism
30%
Promotion Prospects
15%
Public Company Accounting Oversight Board (PCAOB)
9%
Red Flags
11%
Reputational Consequences
15%
Safety Margin
15%
Securities Litigation
15%
Self-selection
15%
Skeptical Action
7%
Social Bonds
15%
Social Status
15%
Socioeconomic Status
15%
Status Motives
30%
System Adoption
15%
Trust Heuristic
6%