Results 1 to 10 of about 374,189 (144)
Opinion-shopping: firm versus partner-level evidence
Accounting and Business Research, 2021 Employing Lennox’s (2000) methodology on a uniquely long time series of Spanish companies’ data, we find evidence of successful audit opinion-shopping through the firm switching decision. However, in contrast to Chen et al. (2016) in the Chinese setting, we find no evidence of successful opinion-shopping at the partner level.
Garcia Osma, Beatriz +3 more
openaire +2 more sources
Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion [PDF]
The Journal of Asian Finance, Economics and Business, 2020 Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping,
Hardi HARDI +3 more
openaire +1 more source
Management Characteristics and Audit Opinion Shopping
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange-listed firms.
Seifzadeh, Maryam +4 more
openaire +2 more sources
Opinion shopping: Partner versus firm-level evidence [PDF]
SSRN Electronic Journal, 2016 Estudiamos las estrategias empresariales para conseguir informes de auditoria con opiniones mas favorables, tanto a nivel de firma como de socio. Utilizando la metodologia de Lennox (2000) y la comparacion entre la opinion pre y post cambio de auditor, proporcionamos evidencia de la existencia de compra de opinion a traves del cambio voluntario de ...
García, B. +2 more
openaire +2 more sources
IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING [PDF]
Jurnal Akuntansi Multiparadigma, 2018 Abstract: The Implication of Company Liquidation for Opinion Shopping. This study examines the effect of opinion shopping on abnormal audit costs, liquidity, profitability, and length of the audit engagement. This study uses logistic regression method for 40 open companies in the Indonesia manufacturing sector. The results of the analysis indicate that
Verawaty, Ade Kemala Jaya, Restu Pratiwi
openaire +1 more source
Simulation Study on Opinion Evolution of Collaborative Shopping
Mathematical Problems in Engineering, 2022 DW model is improved based on the unique characters of group consumption. At first, using social experiment, we determine the categories and attributes of agents, and then based on the DW model, participants’ interaction rules are established. Finally, a mass of numerical simulation experiments show that in the form of collaborative online shopping ...
Shulin Liang, Wang Hu
openaire +1 more source
Analisis Pengaruh Kualitas Audit, Debt Default Dan Opinion Shopping Terhadap Penerimaan Opini Going Concern [PDF]
, 2011 Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival.
Januarti, I. (Indira) +1 more
core +3 more sources
Comment letters and internal control opinion shopping [PDF]
China Journal of Accounting Studies, 2019 Taking Chinese A-share listed firms from 2015 to 2017 as our samples, this paper investigates the supervision effect of comment letters on internal control opinion shopping at audit firm level, bra...
Youfu Yao, Shuang Xue
openaire +1 more source
Analisis Faktor Faktor yang Berpengaruh terhadap Penerimaan Opini Audit Going Concern [PDF]
, 2015 This study aims to analyze and provide empirical evidence of debt default, opinion shopping, audit opinion the previous year, and disclosure on the probability of receiving going concern opinion.
Fernando, R. (Rudy) +1 more
core +3 more sources
Auditor's Features and Opinion Shopping
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 +1 more source