Results 241 to 250 of about 1,228,087 (259)

Do Independent Audit Committees Prevent Auditor Opinion Shopping?

2010
This study analyses the impact of audit committee independence on auditor dismissal decisions and the successor auditor choice. We pay special attention to those changes that take place after firms receive a qualified audit report. These changes may be considered the observable consequence of the unobservable threat of dismissal from a client who ...
Estíbaliz Biedma López, Emiliano Ruiz-Barbadillo, Nieves Gomez Aguilar   +2 more
openaire   +1 more source

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

Journal of Corporate Accounting & Finance
Abstract 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 ...
openaire   +1 more source

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
openaire   +1 more source

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.22700 The above article ...
openaire   +1 more source

Analyst Following, Financial Constraint, and Audit Opinion Shopping: From the Perspective of Earning Management

Journal of International Financial Management and Accounting, 2023
Zhijun Lin
exaly  

Korean Evidence on Auditor Switching for Opinion Shopping and Capital Market Perceptions of Audit Quality

Asia-Pacific Journal of Accounting and Economics, 2021
Hee-Yeon Sunwoo, Yewon Kim
exaly  

The Effect of Complexity of Consolidated Financial Statements on Audit Opinion Shopping

Korean Accounting Journal, 2021
Kyung Soon Kim, Jin Hwon Lee, Seun Young Park   +2 more
openaire   +1 more source

Pengaruh Reputasi Auditor, Audit Client Tenure dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern

Jurnal Eksplorasi Akuntansi, 2023
Erinos Nr
exaly  

Opinion Shopping in Austria - An empirical analysis of independence in the field of auditing

2020
This 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.
openaire   +1 more source

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

Journal of Accounting Research, 2016
Zhifeng Yang, Shuang Xue
exaly