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Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
SSRN Electronic Journal, 2015ABSTRACTThis study investigates whether companies engage in audit opinion shopping activities by exerting influence over an audit firm's decision to switch the engagement partner (“partner‐level opinion shopping”) in the Chinese setting, where the identities of engagement partners are publicly disclosed.
FENG CHEN +4 more
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eCo-Fin, 2019
This study aims to obtain empirical evidence on the influence of audit tenure, opinion shopping, company growth and debt to equity ratio towards acceptance of going concern audit opinion. The population in this study is the audited financial statements of infrastructure, utility and transportation services companies listed on the Jakarta stock exchange
Benyamin Immanuel, Rina Aprilyanti
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This study aims to obtain empirical evidence on the influence of audit tenure, opinion shopping, company growth and debt to equity ratio towards acceptance of going concern audit opinion. The population in this study is the audited financial statements of infrastructure, utility and transportation services companies listed on the Jakarta stock exchange
Benyamin Immanuel, Rina Aprilyanti
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Literature review on audit opinion-shopping
2018Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049.
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Retracted: International expansion and audit opinion shopping: A signaling perspective
Journal of Corporate Accounting & FinanceAbstract Opinion shopping is an essential indication of audit collusion. Hence, it is crucial to explore the driving factors of audit uopinion shopping to better control and address this issue. Drawing upon signaling theory, this paper explores the relationship between international expansion and audit opinion shopping and the ...
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Retraction: International expansion and audit opinion shopping: A signaling perspective
Journal of Corporate Accounting & FinanceRetraction: Ding, H. (2024). International expansion and audit opinion shopping: A signaling perspective . The Journal of Corporate Accounting & Finance . https://doi.org/10.1002/jcaf.22700 The above article ...
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The Effect of Complexity of Consolidated Financial Statements on Audit Opinion Shopping
Korean Accounting Journal, 2021Kyung Soon Kim +2 more
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Opinion Shopping in Austria - An empirical analysis of independence in the field of auditing
2020This master thesis aims at analysing the auditor changes on the Austrian market. The purpose is to find out whether there is evidence for opinion shopping in Austria and whether it is possible to observe this kind of opportunistic behaviour. In order to do so, an empirical analysis of companies listed on the Austrian stock exchange is conducted.
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