Results 1 to 10 of about 1,274 (269)
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
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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
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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
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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 +5 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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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
Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion [PDF]
Journal of Asian Finance, Economics and Business (discontinued), 2020 Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping,
Hardi HARDI +3 more
exaly +2 more sources
Abnormal Audit Fees and Audit Opinion – Further Evidence from China's Capital Market
China Journal of Accounting Research, 2010 The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees.
Zanchun Xie, Chun Cai, Jianming Ye
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Asian Journal of Accounting Research, 2019 Purpose The going concern audit opinion is an audit opinion issued by an auditor to evaluate the company’s ability in maintaining the business continuity. The purpose of this paper is to discover the effects of audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage on the going concern audit ...
Rahmat Akbar Simamora +1 more
exaly +2 more sources
Sketsa BisnisIntroduction; Environmental issues in coastal areas, such as the reduction of mangrove forest areas in the Pesisir Timur Surabaya (PAMURBAYA), are driven by urban development and environmentally unfriendly human activities.
Ayu Aulia Oktaviani +3 more
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