Results 1 to 10 of about 11,335 (152)
Does the random inspection reduce audit opinion shopping?
China Journal of Accounting Studies, 2022 The China Securities Regulatory Commission (CSRC) has randomly selected two audit firms each year to check their problems in management and internal control since 2016.
Pengdong Zhang, Xiaowei Lin
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Using machine learning to identify audit opinion shopping
China Journal of Accounting ResearchWe select a machine learning model to identify audit opinion shopping and analyze the factors driving the model. To this end, we use six models, namely random forest, gradient boosting decision tree, random undersampling boosting, logistic regression (LR)
Jiamei Wang, Chao Yan
exaly +4 more sources
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).
Kabir Saber Mobasser +3 more
doaj +2 more sources
Management Characteristics and Audit Opinion Shopping [PDF]
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 ...
Maryam Seifzadeh +4 more
doaj +2 more sources
Audit Opinion Shopping and Audit Partner Switching [PDF]
فصلنامه بورس اوراق بهادار, 2022 The main purpose of this study is to investigate the opinion shopping phenomenon in listed firms of the Tehran Stock Exchange and its relationship with changing the auditing partner.
Hadi Mashhadi +3 more
doaj +2 more sources
Goodwill impairment, auditor dismissal and opinion shopping–evidence from China
China Journal of Accounting Studies, 2023 Using listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment.
Cunyu Xing, Huilan Yuwen, Dan Yang
exaly +3 more sources
The Relationship between Management Entrenchment and Audit Opinion Shopping [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study aims to assess the relationship between management entrenchment and audit opinion shopping in listed firms on the Tehran Stock Exchange. In other words, this paper attempts to figure out whether management entrenchment can contribute to
Afsaneh Lotfi
doaj +2 more sources
Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion [PDF]
Journal of Asian Finance, Economics and Business (discontinued), 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
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IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING [PDF]
Jurnal Akuntansi Multiparadigma, 2018 : 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.
Verawaty, Ade Kemala Jaya, Restu Pratiwi
doaj +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...
Shuang Xue
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