Results 11 to 20 of about 1,228,087 (259)
IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING [PDF]
Jurnal Akuntansi Multiparadigma, 2018 : The Implication of Company Liquidation for Opinion Shopping. This study examines the effect of opinion shopping on abnormal audit costs, liquidity, profitability, and length of the audit engagement.
Verawaty, Ade Kemala Jaya, Restu Pratiwi
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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
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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.
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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
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Audit market competition, opinion shopping, and audit quality: Evidence from audit firms in Nigeria
FUDMA Journal of Accounting and Finance Research (FUJAFR)Purpose: This study is motivated by the intense competition in the audit market environment which fosters audit opinion shopping practices, eventually raising critical concerns about the credibility of audit.
Oluwamayowa Olalekan Iredele +1 more
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Audit fees, motivation of avoiding loss and opinion shopping
China Finance Review International, 2011 PurposeThe purpose of this paper is to empirically analyze the impacts of motivation for avoiding loss and actual abnormal audit fees on management behaviors of audit opinion shopping.Design/methodology/approachUsing empirical research methods, this study employs regressive models and moderating effect models with data from Chinese listed companies ...
Tang Yuejun
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Literature review on audit opinion-shopping
, 2018 Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049.
Torres Cebrián, María José
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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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Does Opinion Shopping Impair Auditor Independence and Audit Quality?
Journal of Accounting Research, 2006 This study investigates how companies' threats to dismiss auditors and their engagement in opinion shopping influence auditor independence and audit quality, which in turn affect misstatements in financial statements.
TONG LU
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PENGARUH KUALITAS AUDIT, OPINION SHOPPING, DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN [PDF]
Journal of Accounting and Investment, 2016 This research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance.
Siti Istiana
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