Results 1 to 10 of about 1,150 (187)
Auditor's Features and Opinion Shopping [PDF]
فصلنامه بورس اوراق بهادار, 2022 The purpose of this study was to investigate the relationship between the auditor's features and the opinion shopping in companies admitted to Tehran Stock Exchange (TSE). In this research, auditor's switch, audit fees, abnormal audit fees, auditor's tenure, auditor's specialty and auditor's reputation are examined as auditor's features, and their ...
Kabir Saber Mobasser +3 more
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Audit Risk Assessment and Influence on the Auditor`s Opinion [PDF]
Audit Financiar, 2021 Risk is one of the most controversial elements that auditors face in audit missions. This refers to the probability that significant misstatements will exist in the financial statements of companies, and the auditor will issue an unqualified opinion, therefore an erroneous opinion.
Maria GROSU, Camelia Catalina MIHALCIUC
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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion [PDF]
Business Systems Research Journal, 2021 Abstract Background: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it.
Filipović, Ivica +2 more
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Trusting/Distrusting Auditors’ Opinions [PDF]
Sustainability, 2019 Trust relations are essential for effective interchanges in the financial markets. Investors (trustors), as well as other market participants, can only trust financial markets if they trust their auditors (trustees). In particular, the auditors’ assessment of the client’s financial condition and its ability to continue as a going concern is paramount ...
Rodgers, Waymond +2 more
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Trusting/Distrusting Auditors' Opinion [PDF]
SSRN Electronic Journal, 2008 Trust relations are important for effective interchanges between auditors (trustees) and market participants (trustors) such as investors, creditors, customers, and other users of financial statement information. In particular, auditors' opinion regarding client's ability to continue in existence is essential to improving social capital in Society ...
Waymond Rodgers +3 more
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GOOD CORPORATE GOVERNANCE, AUDITOR QUALITY AND AUDITOR OPINION ON EARNING PERSISTENCY
EKUITAS (Jurnal Ekonomi dan Keuangan), 2023 Penelitian ini mencoba menguji pengaruh good corporate governance (GCG), kualitas auditor (AQ), dan opini audit (AO) terhadap persistensi laba (EP). Laba yang berkualitas adalah laba yang persisten, dalam hal ini laba yang dimiliki permanen dan tidak bersifat transitory atau sementara.
Arfan Ikhsan +4 more
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Bankruptcy prediction using auditor size and auditor opinion
International Journal of Financial Services Management, 2010 In the present study, we investigate the explanatory power of information such as auditors' opinion and auditors' size in predicting impending bankruptcy for companies operating in the Greek market. Using nine financial ratios and two dummy variables, covering all dimensions of firms' financial performance, we initially develop two classification ...
Chrysovalantis Gaganis +2 more
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The Opinion Paragraph in the Auditor’s Reports: The Bane of Auditing
Archives of Business Research, 2018 The major threat in the accounting profession around the globe is the problem of corporate business failure. No doubt, strict efforts have been put in place to combat the problem of corporate business failure as well as limit the expectation gap, but all to no avail. At different stages and years, the opinion paragraph was changed severally; there were
Belonwu Florence Nkechinyelu, Uche Modum
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The Influence of Earnings Quality for Restatements and Auditor’s Qualified Opinion
New Challenges in Accounting and Finance, 2020 The objective of the present study was to raise the cases of restatements and to evaluate whether these events were associated with the low earnings quality and with the provision of advice with a qualified opinion by audit firms. The results obtained with the analysis indicate that the low earnings quality increases the chances of republishing the ...
Siqueira, Adriano Antonio +1 more
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Auditor's professional judgment and opinion
Economics. Finances. LawThe paper is devoted to such an actual problem in the field of audit activity as professional judgment and an auditor's opinion. A proper clarification of the logical content of these concepts significantly affects the effectiveness of the audit according to requirements of International Standards on Auditing (ISA).
Volodymyr HOLOVACH, Tetiana HOLOVACH
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