Results 261 to 270 of about 1,088,690 (295)

DETERMINATION ON AUDIT OPINION WITH THE AUDIT COMMITTEE AS A MODERATION VARIABLE

International Journal of Management Studies and Social Science Research
According to Rahman Yakubu, Tracey Williams (2020), an audit opinion must show the reliability of the audit that has been carried out by the auditor in examining the company's financial reports. The audit opinion must be of high quality because it will reflect the company's actual financial condition and the audit opinion is also very important for ...
Ratna Mappanyukki, Nengzih Rahman, Natasya Audrey, Zubir Azhar, Agustin Fadjarenie   +4 more
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Disclosure of Critical Audit Matters, Audit Risk and Audit Opinion

系统科学与信息学报(英文), 2022
Xiaojuan YANG, Shixiang DAI
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Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

Auditing: A Journal of Practice & Theory, 2018
SUMMARY Using data from the Chinese market where related party transactions (RPTs) are particularly prevalent, we examine how the independent auditor responds to the potentially heightened risk of RPTs and the efficacy of the auditor's response.
Fang, Junxiong, Lobo, Gerald J., Zhang, Yinqi, Zhao, Yuping   +3 more
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Evidence on opinion shopping from audit opinion conservatism

Journal of Accounting and Public Policy, 1995
Abstract Auditor switching preceded by the receipt of a qualified opinion has received considerable attention in recent years. The concern that such switching may be motivated by opinion shopping (i.e., shopping for an improved audit opinion from a new auditor) has resulted in the issuance of policy statements aimed at controlling potential opinion ...
Jagan Krishnan, Ray G. Stephens
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The Expert Opinion: An International Audit

2014
Although a central thesis of EBM is the putative superiority of scientific evidence over opinion, expert opinion still plays an important role both in scientific research and in clinical practice. Even the surgical practice is still not only guided by the latest scientific evidences, but often strongly influenced by the opinion of the single surgeon ...
Alessandro Carrara, Ferdinando Agresta, Luigi Ricciardelli, Michele Motter, Gianmarco Ghezzi   +4 more
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Opinion Shopping, Audit Firm Dismissals, and Audit Committees

2002
This paper tests whether SEC registrants engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three main findings. First, companies strategically dismiss incumbent auditors if they are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
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EFFECT OF FINANCIAL CONDITION, GROWTH COMPANIES, QUALITY AUDIT AND AUDIT OPINION AUDIT OPINION ON THE PREVIOUS YEAR GOING CONCERN

2019
This study aims to Determine Whether the information Profit Accounting, Book Value of Equity, Operating Cash Flow, and PER is used by investors to the make investment decisions as reflected in the Stock Return. Accounting Earnings is measured by subtracting the accounting profit on years of research with the previous year divided by the previous year ...
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The communicative fidelity of audit opinions.

2011
3 p.
Koh, Hian Chye., Lee, Meng Hye., Low, Aik Meng.   +2 more
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Audit partner tenure management and audit opinions

Asia-Pacific Journal of Accounting & Economics
Yuyuan Chang, Yangyang Fan, Michele Frank, Zhifeng Yang   +3 more
openaire   +1 more source

Opinion Shopping and Audit Committees [PDF]

, 2002
This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
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