Results 311 to 320 of about 25,516 (335)

Auditor's Opinion on Financial Reports

2013
Financial 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
openaire   +1 more source

Identifying Qualified Auditors' Opinions: A Data Mining Approach

Journal of Emerging Technologies in Accounting, 2007
Data 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.
Efstathios Kirkos, Charalambos Spathis, Alexandros Nanopoulos, Yannis Manolopoulos   +3 more
openaire   +1 more source

Going-concern Opinions in Failing Companies: Auditor Dependence and Opinion Shopping

SSRN Electronic Journal, 2000
Contrary to public expectations, companies usually receive clean audit opinions shortly prior to failure. This study examines whether audit reports in failing companies are affected by auditor dependence or opinion shopping. I find audit fees, auditor size, auditor-client tenures and dominant directors are not significantly associated with going ...
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Stock market reaction to auditor opinions – Italian evidence

Managerial Auditing Journal, 2015
Purpose– 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 ...
Giuseppe Ianniello, Giuseppe Galloppo
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The Association Between Qualified Opinions and Auditor Switches

Accounting and Business Research, 1988
The question of whether auditors who qualify their opinions are more likely to face dismissal is investigated.
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Auditor Conservatism, Abnormal Accruals, and Going Concern Opinions [PDF]

, 2010
We investigate the Japanese Big 4 auditors' conservatism. Recent increasing litigation risks and scrutiny from the public are likely to make the Japanese Big 4 auditors conservative. Our results indicate that the Big 4 are effective in deterring income-decreasing earnings management by clients.
Katsuhiko Muramiya, Tomomi Takada
openaire  

The The Auditor's Opinion in the Health Sector

International Journal of Business Innovation
International Journal of Business Innovation, Volume 4 Issue 1 (2025)
Simões, Maria de Fátima Bartolomeu, Carvalho, Carla   +1 more
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Auditor's Opinions Prediction with Machine Learning Algorithms

2020 28th Signal Processing and Communications Applications Conference (SIU), 2020
Tolga Büyüktanir, Taner Toraman
openaire   +1 more source

Agency Theory, Corporate Governance and Auditor Opinion

Estudos do ISCA, 2014
Agency conflicts arose with the separation of ownership and control of modern companies, these conflicts have originated in the different motivations and objectives, the information asymmetry and the different risk preferences that exist between principal and agent.
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Auditors’ Opinion

Journal of the American Dietetic Association, 1978
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