Results 231 to 240 of about 1,274 (269)

Poster Sessions

open access: yes
HemaSphere, Volume 10, Issue S1, June 2026.
wiley   +1 more source

Protocol for an eDelphi study to identify consensus on policy metrics which should be included in future assessments of the England Rare Diseases Action Plans

open access: yes
Wark PA   +11 more
europepmc   +1 more source

Audit fees, motivation of avoiding loss and opinion shopping

open access: yesChina 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
exaly   +3 more sources

Does Opinion Shopping Impair Auditor Independence and Audit Quality?

open access: yesJournal 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
exaly   +3 more sources

Evidence on opinion shopping from audit opinion conservatism

Journal of Accounting and Public Policy, 1995
Abstract Auditor switching preceded by the receipt of a qualified opinion has received considerable attention in recent years. The concern that such switching may be motivated by opinion shopping (i.e., shopping for an improved audit opinion from a new auditor) has resulted in the issuance of policy statements aimed at controlling potential opinion ...
Jagan Krishnan
exaly   +2 more sources

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