Results 271 to 280 of about 33,431 (296)

Audit Opinion and Disclosure of Audit Fees

Journal of Accounting, Auditing & Finance, 2009
Dye (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,
Kam-Wah Lai
exaly   +2 more sources

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, Tanti CERCEL, Gabriela Felicia CIOCODEI, Flavia STOIAN, Horatiu ROTARU   +4 more
openaire   +1 more source

Organization capital and modified audit opinion

Measuring Business Excellence
Purpose 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, Iuliano giuseppe, Vlismas Orestes   +2 more
openaire   +3 more sources

Disclosure of Critical Audit Matters, Audit Risk and Audit Opinion

Journal of Systems Science and Information, 2022
Xiaojuan YANG, Shixiang DAI
exaly   +2 more sources

The effect of audit partner gender on modified audit opinions

International Journal of Auditing, 2018
We examine the effect of audit partner gender on the likelihood of issuing a modified audit opinion (MAO) across conditions in which the issuance of an MAO is warranted and/or that create incentives to report opportunistically at the audit‐partner level.
Jukka Karjalainen, Mervi Niskanen, Jyrki Niskanen   +2 more
openaire   +1 more source

Opinion Shopping, Audit Firm Dismissals, and Audit Committees

SSRN Electronic Journal, 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.
openaire   +1 more source

Qualified audit opinions in Malta

Managerial Auditing Journal, 2005
PurposeThis 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
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +1 more source