Results 11 to 20 of about 1,187,840 (260)
Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern [PDF]
Akuntansi dan Teknologi InformasiPurpose – 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 +1 more
doaj +3 more sources
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 +1 more
exaly +4 more sources
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
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
The Impact of Financial Condition, Audit Tenure, Profitability, and Opinion Shopping on Going-Concern Audit Opinion [PDF]
Jurnal EQUITYThe 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 +2 more
openaire +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
doaj +2 more sources
Opinion Shopping and Audit Committees [PDF]
Opinion Shopping and Audit CommitteesJune 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 +2 more sources
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
Characteristics of the audit committee and auditor opinion shopping
حسابداری و شفافیت مالیPurpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the ...
Kazem Shamsadini +2 more
doaj +2 more sources
Auditor's Features and Opinion Shopping [PDF]
فصلنامه بورس اوراق بهادار, 2022 The purpose of this study was to investigate the relationship between the auditor's features and the opinion shopping in companies admitted to Tehran Stock Exchange (TSE).
Kabir Saber Mobasser +3 more
doaj +1 more source