Results 171 to 180 of about 1,150 (187)
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The The Auditor's Opinion in the Health Sector
International Journal of Business Innovation, Volume 4 Issue 1 (2025)Simões, Maria De Fátima Bartolomeu +1 more
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Auditor's Opinion on Financial Reports
2013Financial audit includes financial reports and business conduct ; it establishes credibility and authenticity of financial reports and business records. It also shows auditor's opinion on the business conduct.
Mahaček, Dubravka, Budimir, Verica
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The Auditor's Going-Concern Opinion Decision
International Journal of Business and Economics, 2007In this study, we expand on several previous studies related to the materiality judgments and the auditor's propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor's materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially ...
Tae G. Ryu, Chul-Young Roh
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Auditor switching in an enterprise group and opinion shopping
2015 International Conference on Logistics, Informatics and Service Sciences (LISS), 2015Opinion shopping has attracted extensive researches in accounting. There have been the changes of auditors to achieve the improvement of audit opinion or opinion shopping in practice. Regulators are also highly concerned about audit opinion shopping. However, the results of empirical researches have not yielded a consistent conclusion. The conventional
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The Association Between Qualified Opinions and Auditor Switches
Accounting and Business Research, 1988The question of whether auditors who qualify their opinions are more likely to face dismissal is investigated.
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A independência do auditor : auditor opinion shopping
A independência do auditor é um princípio fundamental para garantir a credibilidade das auditorias e a transparência das demonstrações financeiras. No entanto, a prática da compra de opinião do auditor compromete esse princípio, pois permite que as empresas procurem profissionais mais flexíveis para obter pareceres favoráveis, independentemente da realopenaire +1 more source
The Effect of Auditor Opinions on Stock Return
Bu çalışmanın amacı olumsuz ya da görüş bildirmekten kaçınma şeklinde denetçi görüşüne sahip şirket pay senetlerinin bu haberin duyurulmasına vereceği tepkinin ölçülmesidir. Bu amaç doğrultusunda BIST’de işlem gören firmaların 2005-2017 dönemi için aldıkları denetçi görüşleri ve bu görüşlerin bilgi değeri incelenmiştir.ACAR, Merve, TEMİZ, Hüseyin
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