Results 11 to 20 of about 1,274 (269)

Long-term audit engagements and opinion shopping: Spanish evidence

Accounting Forum, 2006
Abstract Auditor tenure is an issue that has attracted considerable attention recently. This interest has focused mainly on determining whether long-term audit contracts improve the quality of the service. So far, research has failed to provide a definite answer to this question.
Emiliano Ruiz-Barbadillo, Nieves Gomez Aguilar   +1 more
exaly   +4 more sources

Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern

Akuntansi dan Teknologi Informasi
Purpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon, Hendi Subandi   +1 more
doaj   +4 more sources

PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN

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

Internal Control Opinion Shopping and Audit Market Competition

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, Julie Persellin, Dechun Wang, Michael S. Wilkins   +3 more
openaire   +3 more sources

The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping [PDF]

Sriwijaya International Journal of Dynamic Economics and Business, 2017
This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed
Ririn Nawalin, Indah Anis Syukurillah
doaj   +2 more sources

DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING [PDF]

Jurnal Ilmiah Akuntansi Universitas Pamulang, 2020
Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on ...
Ramadhani, Fika Trya, Sulistyowati, Wiwit Apit   +1 more
openaire   +4 more sources

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing: A Journal of Practice & Theory, 2018
SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO.
Heesun Chung, Catherine Heyjung Sonu, Yoonseok Zang, Jong-Hag Choi   +3 more
openaire   +3 more sources

The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion

Jurnal EQUITY
The aim of this study is to evaluate and experimentally demonstrate the impact of financial conditions, audit duration, profitability, and opinion shopping on the going concern opinion. The research employs numerical methodologies and secondary sources of information to examine the population of mining enterprises listed on the Indonesia Stock Exchange
Annisa Ghardini, null Yusralaini, Devi Safitri   +2 more
openaire   +3 more sources

Opinion Shopping and Audit Committees [PDF]

Opinion Shopping and Audit Committees
June 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.
Lennox, Clive S.
openaire   +1 more source

Concentration of the supply chain and audit opinion shopping: the case of China

China Journal of Accounting Studies, 2018
The supervision and governance of opinion shopping have been an important issue for academics and regulators all over the world.
Shuang Xue
exaly   +2 more sources