Results 211 to 220 of about 11,457 (252)

Auditor switching in an enterprise group and opinion shopping

2015 International Conference on Logistics, Informatics and Service Sciences (LISS), 2015
Opinion shopping has attracted extensive researches in accounting. There have been the changes of auditors to achieve the improvement of audit opinion or opinion shopping in practice. Regulators are also highly concerned about audit opinion shopping. However, the results of empirical researches have not yielded a consistent conclusion. The conventional
exaly   +2 more sources

Investor Sentiment and Audit Opinion Shopping

Auditing: A Journal of Practice & Theory, 2021
SUMMARY The purpose of this study is to examine whether investor sentiment influences clients' propensity to engage in audit opinion shopping. Using the opinion shopping framework of Lennox (2000), we document that internal control opinion shopping is more prevalent when investor sentiment is high. This effect is concentrated among firms
Keval Amin, Dan Eshleman, Peng Guo
openaire   +1 more source

Evidence on opinion shopping from audit opinion conservatism

Journal of Accounting and Public Policy, 1995
Abstract Auditor switching preceded by the receipt of a qualified opinion has received considerable attention in recent years. The concern that such switching may be motivated by opinion shopping (i.e., shopping for an improved audit opinion from a new auditor) has resulted in the issuance of policy statements aimed at controlling potential opinion ...
Jagan Krishnan, Ray G. Stephens
openaire   +1 more source

Bait Shop Owners as Opinion Leaders

Environment and Behavior, 2014
Boaters and anglers who move between bodies of water are a primary cause of the spread of aquatic invasive species (AIS), which are non-native plants or animals that pose a threat to water quality, disrupt ecosystems, reduce biodiversity, and cause economic harm.
Allison P. Howell   +2 more
openaire   +1 more source

Fair Value Opinion Shopping

SSRN Electronic Journal, 2015
ABSTRACT This study reports the results of an experiment designed to provide empirical evidence related to fair value opinion shopping. The experiment provides initial evidence that managers are likely to shop for fair value opinions from external valuation professionals in the absence of a requirement to disclose that behavior to the ...
openaire   +1 more source

Going-concern Opinions in Failing Companies: Auditor Dependence and Opinion Shopping

SSRN Electronic Journal, 2000
Contrary to public expectations, companies usually receive clean audit opinions shortly prior to failure. This study examines whether audit reports in failing companies are affected by auditor dependence or opinion shopping. I find audit fees, auditor size, auditor-client tenures and dominant directors are not significantly associated with going ...
openaire   +1 more source

Automatic Categorization of Reviews and Opinions of Internet E-Shopping Customers

International Journal of Online Marketing, 2011
E-shopping customers, blog authors, reviewers, and other web contributors can express their opinions of a purchased item, film, book, and so forth. Typically, various opinions are centered around one topic (e.g., a commodity, film, etc.). From the Business Intelligence viewpoint, such entries are very valuable; however, they are difficult to ...
Jan Zizka, Vadim Rukavitsyn
openaire   +1 more source

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