Results 11 to 20 of about 25,516 (335)
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
openaire +2 more sources
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
openaire +2 more sources
Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [PDF]
پژوهشهای تجربی حسابداریInvestor sentiment is effective on opportunistic managerial behavior in financial reporting. Therefore, sentiments can be expected to relate to external auditors’ risk assessment and opinion. The current research studies the relationship between investor sentiment, the accuracy of the auditor's going concern opinion, and market reaction to the auditor ...
Manizheh Ramsheh +2 more
openaire +2 more sources
Analysis Of Factors Affecting The Auditor's Opinion
Elektronički Zbornik Radova Veleučilišta u ŠibenikuThe auditor's opinion is the key message of every audit report. The audit report is the main product of the engagement of external auditors. Through this engagement, the members of the audit team try to form a conclusion on whether the client's financial statements, which are the subject of an external audit, have been created in accordance with the ...
Ivica Filipović
openaire +3 more sources
Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [PDF]
پژوهشهای تجربی حسابداری, 2023 The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background,
Zahra HemmasianKashani, Zohreh Hajiha
doaj +1 more source
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 It is stated in the financial reporting literature that companies in a competitive industry will pursue better disclosure policies. On the other hand, Product market competition substitutes internal governance that reduces agency costs.
Mahmoud Mousavi Shiri, Atiye Eramiyan
doaj +1 more source
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
doaj +1 more source
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 Negative skewness is among the features of crash risk that finally result in more volatility in the negative return. The contributing factors to stock price crash risk spread at the firm level, but the agency cost brings about information asymmetry ...
Faramarz Lotfi +2 more
doaj +1 more source
BizInfo, 2022 Expressing confidence in the correctness of the going-concern assumption of the client's company is a complex issue that requires attention. Based on the company's characteristics, auditors may indicate the problem of business continuity, but the ...
Sanja Vlaović Begović +2 more
doaj +1 more source
Construction of a dictionary for automated discrimination of auditor’s opinion type [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 This paper presents a simplified procedure for construction of a tone dictionary used for the automated recognition of the auditor's opinion type. The study was based on audit opinions prepared in the Polish language.
Piotr Staszkiewicz, Jan Michalak
doaj +1 more source