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Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements
Auditing: A Journal of Practice & Theory, 2018SUMMARY 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 +3 more
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Evidence on opinion shopping from audit opinion conservatism
Journal of Accounting and Public Policy, 1995Abstract 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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Audit Opinion and Disclosure of Audit Fees
Journal of Accounting, Auditing & Finance, 2009Dye (1991) suggests that when audit fees are disclosed, auditor independence will he improved because there are no quasi-rents to influence audit opinion and the public could assess the independence of the auditors. According to DeAngelo (1981a), however, disclosure of audit fees is irrelevant to the issuance of audit opinion because transaction costs,
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Audit evidence – top argument for final audit opinion [PDF]
Annals of Computational Economics, 2008 The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences.
Ana MORARIU +4 more
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Organization capital and modified audit opinion
Measuring Business ExcellencePurpose This study aims to explore the effects of intellectual capital (IC) on the occurrence of a modified audit opinion decision. The authors expect that high IC intensive firms are positively associated with the occurrence of a modified audit opinion since they are associated with an increased business risk and are more likely to exhibit issues ...
matonti gaetano +2 more
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Qualified audit opinions in Malta
Managerial Auditing Journal, 2005PurposeThis paper has the objective of identifying the different types of qualifications in auditor's reports of companies in Malta, the extent of multiple and repeated qualifications in such reports and any significant relationships between such main types of qualifications and firm‐specific variables.Design/methodology/approachThe study in this small
Konrad J. Farrugia, Peter J. Baldacchino
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Opinion Shopping, Audit Firm Dismissals, and Audit Committees
SSRN Electronic Journal, 2002This 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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Audit partner quality, audit opinions and restatements: evidence from Iran
International Journal of Disclosure and Governance, 2020We study whether audit partner quality in the preceding year plays a role in restatements and audit opinions in the current year. Audit failure rate is used as a measure of audit partner quality. A dataset of Iranian listed firms consisting of 1188 observations for the years 2012–2017 is used as the sample.
Fakhroddin MohammadRezaei +2 more
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Managerial Auditing Journal, 2004
The research focuses on a survey addressed to specialists in the field of financial audit. The purpose is to find out their opinion on aspects related to tax audit, principally in its private but also in its public dimension. Some conclusions are: scope – a high percentage (75 percent) thinks that the scope of a financial audit with respect to tax ...
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The research focuses on a survey addressed to specialists in the field of financial audit. The purpose is to find out their opinion on aspects related to tax audit, principally in its private but also in its public dimension. Some conclusions are: scope – a high percentage (75 percent) thinks that the scope of a financial audit with respect to tax ...
openaire +1 more source