Results 1 to 10 of about 63,195 (252)
Management Characteristics and Audit Opinion Shopping [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange ...
Maryam Seifzadeh +4 more
doaj +2 more sources
Audit Opinion Shopping and Audit Partner Switching [PDF]
فصلنامه بورس اوراق بهادار, 2022 The main purpose of this study is to investigate the opinion shopping phenomenon in listed firms of the Tehran Stock Exchange and its relationship with changing the auditing partner.
Hadi Mashhadi +3 more
doaj +2 more sources
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate [PDF]
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
doaj +2 more sources
PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN [PDF]
Jurnal Akuntansi, 2015 Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
doaj +4 more sources
The Relationship between Management Entrenchment and Audit Opinion Shopping [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study aims to assess the relationship between management entrenchment and audit opinion shopping in listed firms on the Tehran Stock Exchange. In other words, this paper attempts to figure out whether management entrenchment can contribute to
Afsaneh Lotfi
doaj +2 more sources
Jurnal Akuntansi, 2021 This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method.
Efrizal Syofyan, Kesi Okta Vianti
doaj +3 more sources
ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival.
Mirna Dyah Praptitorini, Indira Januarti
doaj +5 more sources
Does the random inspection reduce audit opinion shopping?
China Journal of Accounting Studies, 2022 The China Securities Regulatory Commission (CSRC) has randomly selected two audit firms each year to check their problems in management and internal control since 2016.
Guoqing Zhang +3 more
doaj +2 more sources
Using machine learning to identify audit opinion shopping
China Journal of Accounting ResearchWe select a machine learning model to identify audit opinion shopping and analyze the factors driving the model. To this end, we use six models, namely random forest, gradient boosting decision tree, random undersampling boosting, logistic regression (LR)
Jiamei Wang, Chao Yan
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Internal Control Opinion Shopping and Audit Market Competition [PDF]
The Accounting Review, 2014 ABSTRACT This study examines the extent to which audit clients successfully engage in internal control opinion shopping activities and whether audit market competition appears to facilitate those activities. Regulators have long been concerned about the impact of both audit market competition and opinion shopping on audit quality.
Nathan J. Newton +3 more
openaire +3 more sources