Results 11 to 20 of about 872,235 (284)

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,
Garcia Osma, Beatriz, Gill-de-Albornoz Noguer, Belen, GILL DE ALBORNOZ NOGUER, BELEN, Rusanescu, Simona, De Las Heras Cristóbal, Elena, Beatriz García Osma, Belén Gill-de-Albornoz Noguer, Simona Rusanescu, Elena De Las Heras Cristóbal   +8 more
core   +3 more sources

Auditor Changes and Opinion Shopping- A Proposed Solution [PDF]

University of Michigan Journal of Law Reform, 1988
This Note argues that the existing regulatory mechanism has failed to address adequately the problem of opinion shopping, and that better means of ensuring the reliability of financial statements are needed.
Rietberg, Dale R.
core   +2 more sources

The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping [PDF]

Sriwijaya International Journal of Dynamic Economics and Business, 2017
This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed
Ririn Nawalin, Indah Anis Syukurillah
doaj   +2 more sources

Opinion Shopping and Audit Committees [PDF]

Opinion Shopping and Audit Committees
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.
Lennox, Clive S.
core   +2 more sources

Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik [PDF]

JAS (Jurnal Akuntansi Syariah), 2021
This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017.
Alfina Dhia Ulfa, Sulhani Sulhani
doaj   +2 more sources

Pengaruh financial distress, opinion shopping, prior opinion, dan audit tenure terhadap opini audit going concern [PDF]

Akuntansi dan Teknologi Informasi
Purpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon, Hendi Subandi   +1 more
doaj   +2 more sources

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.
Guoqing Zhang, Sicen Chen, Pengdong Zhang, Xiaowei Lin   +3 more
doaj   +3 more sources

Literature review on audit opinion-shopping

, 2018
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018Reviewing the literature can always help us find the limitation of previous studies.
Torres Cebrián, María José
core   +2 more sources

Internal Control Opinion Shopping and Audit Market Competition [PDF]

The Accounting Review, 2016
This study examines whether audit clients engage in internal control opinion shopping activities and whether audit market competition appears to facilitate those activities.
Dechun Wang, Newton, Nathan J, Wang, Dechun, Julie S. Persellin, Persellin, Julie, Nathan J. Newton, Wilkins, Michael S, Michael S. Wilkins   +7 more
core   +3 more sources

Audit fees, motivation of avoiding loss and opinion shopping

China Finance Review International, 2011
PurposeThe purpose of this paper is to empirically analyze the impacts of motivation for avoiding loss and actual abnormal audit fees on management behaviors of audit opinion shopping.Design/methodology/approachUsing empirical research methods, this ...
Tang Yuejun
core   +2 more sources