Results 231 to 240 of about 1,228,087 (259)

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, Ray G. Stephens
openaire   +1 more source

The Effects of Audit Client Tenure, Audit Lag, Opinion Shopping, Liquidity Ratio, and Leverage to the Going Concern Audit Opinion

Asian Journal of Accounting Research, 2019
Purpose The going concern audit opinion is an audit opinion issued by an auditor to evaluate the company’s ability in maintaining the business continuity. The purpose of this paper is to discover the effects of audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage on the going concern audit ...
Rahmat Akbar Simamora, Hendarjatno Hendarjatno   +1 more
exaly   +2 more sources

Auditor Change for Audit Opinion Shopping and Impairment of Audit Quality

korean management review, 2015
본 연구는 국내 비상장기업을 대상으로 Lennox(2000)의 방법론을 적용하여 감사의견 구매 목적의 감사인 교체 현상이 존재하는지 살펴보고, 이러한 감사인 교체가 감사품질에 미치는 영향을 분석하였다. 비상장기업의 경우 상장기업과 비교하여 비적정의견을 받는 경우가 많은 반면, 감사인 교체에 대한 정책당국의 감독 및 감시가 상대적으로 철저하지 않으므로 감사의견을 개선할 목적의 감사인 교체가 가능할 것으로 예측하였다. 2006년부터 2013년까지 70,040 기업-년을 대상으로 분석한 결과, 현 감사인과 비교하여 후임 감사인으로부터 비적정의견을 받을 확률이 낮을 경우 감사인이 교체된 반면, 그 반대일 경우 현 감사인이 교체되지 ...
Jong-Hag Choi, Heesun Chung
openaire   +1 more source

Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion [PDF]

Journal of Asian Finance, Economics and Business (discontinued), 2020
Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping,
Hardi HARDI, Meilda WIGUNA, Eka HARIYANI, Adhitya Agri PUTRA   +3 more
exaly   +2 more sources

The Impact of Foreign Ownership on Firms’ Audit Opinion Shopping Behavior

Korean Accounting Review, 2021
This study examines whether foreign investors influence firms’ opportunistic auditor choices for a better audit opinion. Foreign investors that are typically institutional investors and have global portfolios of equity shares are regarded as more sophisticated than domestic investors.
Heesun Chung, Yewon Kim
openaire   +1 more source

Opinion Shopping, Audit Firm Dismissals, and Audit Committees

2002
This paper tests whether SEC registrants engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three main findings. First, companies strategically dismiss incumbent auditors if they are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
openaire   +1 more source

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
openaire   +1 more source

Audit Pricing, Start-Up Cost and Opinion Shopping [PDF]

Journal of Accounting and Management Information Systems, 2014
The purpose of this paper is to predict the association between the effect of start-up cost and audit opinion shopping on the pricing strategies of medium-sized audit firms. Using a sample of 753 local –office-year observations between 2006 and 2011, we find evidence of a positive association between higher audit pricing of new private client and audit
Oladipupo Muhrtala Tijani, Ahmad Bukola Uthman, Zayyad Abdul-Baki, Lukman Adebayo Oke   +3 more
openaire   +1 more source

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.
openaire  

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence

Journal of Accounting Research, 2015
This 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, Songlan Peng, Shuang Xue, Zhifeng Yang, Feiteng Ye   +4 more
openaire   +1 more source