Results 11 to 20 of about 11,457 (252)
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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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
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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
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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
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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Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2023 This study delves into the intricate relationship between financial distress and opinion shopping in the context of going concern audit opinions, particularly during the challenging COVID-19 pandemic.
Ni Made Anggi Anggarini +3 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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DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA
Accounting Profession Journal (APAJI), 2023 Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard.
Kenny Ardillah, Anindya Larassati
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Jurnal Akuntansi, 2021 This Research examines the role of audit delay, opinion shopping, financial distress, leverage, and company size on Going concern (GC) audit opinion. This research is classified as the causality research method.
Efrizal Syofyan, Kesi Okta Vianti
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