Results 11 to 20 of about 13,632 (280)
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
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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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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
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Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik
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
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DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING [PDF]
Jurnal Ilmiah Akuntansi Universitas Pamulang, 2020 Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on ...
Ramadhani, Fika Trya +1 more
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Jurnal Akuntansi, 2015 Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan.
Febrian Kwarto
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Online Shopping – Opinion of College Students
, 2019 Online shopping is also known as E-Shopping and it allows consumer directly to buy goods and services from a seller through internet using websites or mobile applications. Online shopping attitude refers to consumer’s psy chological state in terms of making purchases on the Internet e -Commerce is a general concept covering any form of business ...
P.Raj Kumar, Dr.K.Rajamannar
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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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Internal Control Opinion Shopping and Audit Market Competition
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
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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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