Results 231 to 240 of about 1,274 (269)
Assessing the quality of amoxicillin in the private market in Indonesia: a cross-sectional survey exploring product variety, market volume and price factors. [PDF]
Hasnida A +5 more
europepmc +1 more source
Co-designing solutions to promote awareness of cervical screening with women of low socio-economic position living in urban areas. [PDF]
Mulcahy Symmons S +4 more
europepmc +1 more source
Audit fees, motivation of avoiding loss and opinion shopping
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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Does Opinion Shopping Impair Auditor Independence and Audit Quality?
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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Evidence on opinion shopping from audit opinion conservatism
Journal of Accounting and Public Policy, 1995Abstract 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
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