Solicitation and Auditor Reporting Decisions.
研究直接招揽规则是否影响审计师决定出具何种审计报告，以及取消禁止直接招揽对审计质量的影响，并探讨信息传播、客户与审计师一致性和审计师独立性之间的关系。
Abstract Examines the question of whether direct solicitation rules affect auditors' decisions regarding the type of audit report to issue. Effect on audit quality by the removal of bans on direct uninvited solicitation; Associations between information dissemination, client-author alignment and auditor independence.