Results 221 to 230 of about 63,195 (252)

Empirical evidence of audit opinion shopping in Iran

Asian Review of Accounting
Purpose The aim of this study is to develop a comprehensive index for evaluating the audit opinion shopping. To achieve this, various criteria have been taken into account to create an index that effectively assesses the extent of this practice.
Esmaeil Amiri, Hossein Fakhari
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Opinion Shopping and Audit Committees [PDF]

, 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.
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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 ...
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Analysis of Audit Tenure, Opinion Shopping, Company Growth, and Debt to Equity Ratio Effect on Audit Going Concern Opinion

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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Retracted: International expansion and audit opinion shopping: A signaling perspective

Journal of Corporate Accounting & Finance
AbstractOpinion 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 moderating roles of ...
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Retraction: International expansion and audit opinion shopping: A signaling perspective

Journal of Corporate Accounting & Finance
Retraction: Ding, H. (2024). International expansion and audit opinion shopping: A signaling perspective. The Journal of Corporate Accounting & Finance. https://doi.org/10.1002/jcaf.22700The above article, published online on 14 February 2024 in Wiley Online Library (wileyonlinelibrary.com), has been retracted by agreement between the author ...
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The Effects of Inefficienct Audit Pricing System on Audit Opinion Shopping and Audit Fees Discount Behavior

Korean Accounting Journal, 2022
Kyung Soon Kim, Jin Hwon Lee, Seun Young Park   +2 more
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The digital transformation of external audit and its impact on corporate governance

Technological Forecasting and Social Change, 2020
Riadh Manita
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Radiotheranostics in oncology: Making precision medicine possible

Ca-A Cancer Journal for Clinicians, 2023
Eric Aboagye
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Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint

Business Strategy and the Environment, 2021
Nicola Raimo, Filippo Vitolla, Michele Rubino   +2 more
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