Assertion: accountant | /r/CapableOf | exert significant impact
Facets:
value: during further influence audit fees
type: TEMPORAL
value: very
type: DEGREE
value: during the audit process
type: TEMPORAL
value: during audit quality
type: TEMPORAL
Source sentences:
text: Cahan & Sun (2015) used archival study to find out that accountants’ personal characteristics may exert a very significant impact during the audit process and further influence audit fees and audit quality.