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Literature review on audit opinion-shopping
, 2018 Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049.
Torres Cebrián, María José
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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 +3 more
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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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Investor Sentiment and Audit Opinion Shopping
Auditing: A Journal of Practice & Theory, 2021SUMMARY The purpose of this study is to examine whether investor sentiment influences clients' propensity to engage in audit opinion shopping. Using the opinion shopping framework of Lennox (2000), we document that internal control opinion shopping is more prevalent when investor sentiment is high. This effect is concentrated among firms
Keval Amin, Dan Eshleman, Peng Guo
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Auditors’ communication with the audit committee and audit opinion shopping
Journal of Contemporary Accounting and EconomicsMeeok Cho
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Auditor Change for Audit Opinion Shopping and Impairment of Audit Quality
korean management review, 2015본 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
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Opinion Shopping, Audit Firm Dismissals, and Audit Committees
SSRN Electronic Journal, 2002This 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.
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The Impact of Foreign Ownership on Firms’ Audit Opinion Shopping Behavior
Korean Accounting Review, 2021This 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
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Empirical evidence of audit opinion shopping in Iran
Asian Review of AccountingPurpose 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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