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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

The Effect of Auditor Switching for Opinion Shopping on Subsequent Audit Fees

Korean Accounting Review, 2018
Heesun Chung   +2 more
openaire   +1 more source

Internal Control Opinion Shopping and Audit Market Competition

Accounting Review, 2016
Dechun Wang   +2 more
exaly  

The Impact of Audit Committee Characteristics on Auditor’s Opinion Shopping

المجلة المصرية للدراسات التجارية
Bashir Abdel Azim Al-Banna   +2 more
openaire   +1 more source

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing, 2019
Yoonseok Zang   +2 more
exaly  

Internal control opinion shopping: Does initial audit fee discounting matter?

Research in International Business and Finance
Wu-Po Liu, Hua-Wei Huang
exaly  

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