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Professional reasoning in expressing the auditor's opinion [PDF]
, 2009 Unlike other information, assertions and conclusions made during the audit process, the auditor's opinion expressed in the report on the accuracy of the financial statements in terms of the company’s image is available to all users. The result of a series of professional judgments based on complex theoretical and practical knowledge developed within ...
Bunget, Ovidiu-Constantin +2 more
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Characteristics of the audit committee and auditor opinion shopping
حسابداری و شفافیت مالیهدف: تئوری نمایندگی بر نقش کمیته حسابرسی در اطمینان دادن به سهامداران و کاهش مشکلات نمایندگی تاکید دارد. کمیته حسابرسی یک ساز وکار حاکمیت شرکتی است که در صورت کارا بودن، تغییرهای حسابرسی مشکوک را که نشانه خرید اظهارنظر حسابرس هستند، به حداقل میرساند. هدف این پژوهش بررسی رابطه میان وجود کمیته حسابرسی در شرکتها و ویژگیهای آن (استقلال، تخصص و اندازه) و
Shamsadini, Kazem +2 more
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The Auditor's Report: An Analysis of Opinion.
The Accounting Review, 1983Abstract ABSTRACT: Recently the Auditing Standards Board withdrew its proposal to clarify the language of the standard short-form audit report. This paper examines the responses by preparers, auditors, and users of financial statements that precipitated the withdrawal.
Jesse F. Dillard, Daniel L. Jensen
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Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches
International Journal of Auditing, 2001This study examines whether audit committee effectiveness characteristics are related to suspicious auditor switching. Using the agency and audit committee literature, we hypothesize that audit committee existence, the proportion of independent directors, member experience in accounting, auditing, and finance, number of committee meetings, and number ...
Archambeault, Deborah S. +1 more
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Qualified Audit Opinions and Auditor Switching.
The Accounting Review, 1982Abstract ABSTRACT: This study focuses on the influence of qualified opinions on auditor switches. Results from a random sample of SEC-registrants support the contention that firms switch auditors more frequently after receiving qualified opinions.
Chee W. Chow, Steven J. Rice
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Foreign Ownership and the Auditor's Opinion: An Analysis in Private Subsidiaries
SSRN Electronic Journal, 2018In a large sample of private Spanish subsidiaries, we observe a significantly greater incidence of modified audit reports in foreign than in local group subsidiaries. Results are consistent with foreign group subsidiaries having lower incentives to avoid receiving modified audit opinions (MAOs) because of their lower dependence on external financing ...
Noguer, Belén Gill De Albornoz +1 more
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Identifying Qualified Auditors' Opinions: A Data Mining Approach
Journal of Emerging Technologies in Accounting, 2007Data Mining methods can be used in order to facilitate auditors to issue their opinions. Numerous of these methods have not yet been tested on the purpose of discriminating cases of qualified opinions. In this study, we employ three Data Mining classification techniques to develop models capable of identifying qualified auditors' reports.
Spathis, Charalambos +3 more
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The Auditor's Going Concern Opinion Decision: A Pilot Study
International Journal of Auditing, 1999This research attempts to find empirical evidence of ex ante factors relating to the economic trade‐offs that an auditor faces when deciding whether or not to disclose going concern uncertainties in an audit report in a non‐litigious continental European setting, Belgium. The research methodology consists of univariate and logistic regression analysis.
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Stock market reaction to auditor opinions – Italian evidence
Managerial Auditing Journal, 2015Purpose– The purpose of this paper is to examine investor reactions to auditor opinions containing qualifications or an emphasis of matter paragraph related to going concern uncertainty or financial distress. In particular, abnormal returns are analyzed around audit report dates.Design/methodology/approach– The event study methodology, focusing on a ...
Ianniello, Giuseppe, Galloppo, G.
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