Results 281 to 290 of about 33,431 (296)
Some of the next articles are maybe not open access.

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 ...
openaire   +1 more source

Opinion Shopping and Audit Committees [PDF]

open access: possible, 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.
openaire  

Analyst following, financial constraint, and audit opinion shopping: From the perspective of earning management

Journal of International Financial Management and Accounting, 2023
Zhijun Lin
exaly  

Does the random inspection reduce audit opinion shopping?

China Journal of Accounting Studies, 2022
Pengdong Zhang, Xiaowei Lin
exaly  

A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy

Meditari Accountancy Research, 2020
Marco Maffei   +2 more
exaly  

Auditors’ communication with the audit committee and audit opinion shopping

Journal of Contemporary Accounting & Economics
Yewon Kim, Jaehee Jo, Meeok Cho
openaire   +1 more source

Credit ratings and audit opinion: evidence from Tunisia

Journal of Accounting in Emerging Economies, 2019
Hanen Moalla
exaly  

The incremental information content of audit opinion

Journal of Applied Accounting Research, 2016
exaly  

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