Results 251 to 260 of about 1,274 (269)

Do Independent Audit Committees Prevent Auditor Opinion Shopping?

SSRN Electronic Journal, 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

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

SSRN Electronic Journal, 2015
ABSTRACTThis 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

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

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  

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

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

Opinion-shopping: firm versus partner-level evidence

Accounting and Business Research, 2022
BEATRIZ Garcia Osma
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

Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality

Asia-Pacific Journal of Accounting and Economics, 2021
exaly  

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

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