Results 11 to 20 of about 843,799 (277)
Opinion-shopping: firm versus partner-level evidence [PDF]
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 +4 more sources
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
doaj +2 more sources
Opinion Shopping and Audit Committees [PDF]
Opinion Shopping and Audit CommitteesJune 2002 This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
Lennox, Clive S.
openaire +2 more sources
The factors driving continuance intention to online shopping (e-loyalty): behaviour differences in the case of Saudi Arabia [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University LondonThis study proposes a model of e-shopping continuance intentions that incorporate the revised technology acceptance model and expectation confirmation
Al-maghrabi, Talal Ahmed Abdullah
core +7 more sources
Internal Control Opinion Shopping and Audit Market Competition [PDF]
The Accounting Review, 2014 ABSTRACT This study examines the extent to which audit clients successfully engage in internal control opinion shopping activities and whether audit market competition appears to facilitate those activities. Regulators have long been concerned about the impact of both audit market competition and opinion shopping on audit quality.
Nathan J. Newton +3 more
openaire +3 more sources
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
Characteristics of the audit committee and auditor opinion shopping
حسابداری و شفافیت مالیPurpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the ...
Kazem Shamsadini +2 more
doaj +2 more sources
Objects of Desire: Consumer Behaviour in Shopping Centre Choices [PDF]
, 2005 What determines where people shop? Why would people visit one shopping centre rather than another? These questions are important to developers, backers, planners and Government. In addition, there is a need to understand shopping as a fundamental feature
Dennis, C
core +6 more sources
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
doaj +2 more sources
British Educational Research Journal, EarlyView., 2023 Abstract Children's relationship with time in preschools is an under‐researched area. Young children rarely know how to measure time using a clock, but their experiences of time may contribute to understanding children's well‐being and debates about quality in preschools.
Kristín Dýrfjörð +3 more
wiley +1 more source