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
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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
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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
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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
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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
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Simulation study on collaborative shopping formation from the perspective of group structure and two-dimensional opinion [PDF]
HeliyonGroup communication and collaborative shopping models are favoured by consumers, so research on group opinion has attracted the attention of businesspeople.
Shulin Liang, Wang Hu
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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
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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
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The impact of semantics on aspect level opinion mining [PDF]
PeerJ Computer Science, 2021 Recently, many users prefer online shopping to purchase items from the web. Shopping websites allow customers to submit comments and provide their feedback for the purchased products.
Eman M. Aboelela +2 more
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A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: In this article, after reviewing the single index for, we introduce a composite index for measuring this by constructing composite index methodology. Methods: Using standard linear discriminant method, a weighted composite index was introduced.
Esmaeil Amiri, Hossein Fakhari
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