Milda Tylaite
Biographic Data
| ID | 8940532 |
|---|---|
| NAME | Milda Tylaite |
| GIVEN NAMES | Milda |
| FAMILY NAME | Tylaite |
| SIGNATURE | TYLAITE M |
| AFFILIATIONS | Stockholm School of Economics |
| ORCID | 0000-0002-2878-9969 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2025 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements
We examine whether and how engagements with bankrupt clients (i.e., bankruptcy experiences) affect auditors’ behavior in future engagements. Using a large sample of Swedish auditors-in-charge (AICs), we find that AICs’ bankruptcy experiences are positively related to the issuance of going-concern opinions to financially distressed clients, audit fees, and clients’ earnings quality. Our evidence implies that such experiences increase AICs’ conserv…
No prominent works on this page.
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements
We examine whether and how engagements with bankrupt clients (i.e., bankruptcy experiences) affect auditors’ behavior in future engagements. Using a large sample of Swedish auditors-in-charge (AICs), we find that AICs’ bankruptcy experiences are positively related to the issuance of going-concern opinions to financially distressed clients, audit fees, and clients’ earnings quality. Our evidence implies that such experiences increase AICs’ conserv…
Accounting (1 works) · Audit (1 works) · Auditing, Earnings Management, Governance (1 works) · Auditor's report (1 works) · Business (1 works) · Financial Reporting and Valuation Research (1 works) · Going concern (1 works) · Housing Market and Economics (1 works) · Internal audit (1 works) · Joint audit (1 works)