Results 221 to 230 of about 374,308 (263)

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, Bret R. Shaw, German Alvarez   +2 more
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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 ...
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Do Independent Audit Committees Prevent Auditor Opinion Shopping?

SSRN Electronic Journal, 2010
This study analyses the impact of audit committee independence on auditor dismissal decisions and the successor auditor choice. We pay special attention to those changes that take place after firms receive a qualified audit report. These changes may be considered the observable consequence of the unobservable threat of dismissal from a client who ...
Estíbaliz Biedma López, Emiliano Ruiz-Barbadillo, Nieves Gomez Aguilar   +2 more
openaire   +1 more source

Mining social network users opinions’ to aid buyers’ shopping decisions

Computers in Human Behavior, 2015
More and more online buyers turn to online reviews, while shopping, to get support in their choices. For instance, D'Avanzo and Kuflik (2013) show that more than 80% of buyers, while shopping online, expect user's or professional reviews services, implemented on the seller's website, that can be consulted before their purchase could take place. However,
D'AVANZO, ERNESTO, PILATO , GIOVANNI
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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 ...
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Opinion-shopping: illusie of realiteit?

2011
Een onafhankelijke en externe controle op de beweringen van de bedrijfsleiding versterkt het vertrouwen van de belanghebbenden in de financiële informatie. In België gebeurt de wettelijke controle op het getrouwe beeld van de jaarrekening door een commissaris (hierna: auditor).
De Muylder, Jan, Breesch, Diane
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Opinion Shopping, Audit Firm Dismissals, and Audit Committees

SSRN Electronic Journal, 2002
This paper tests whether SEC registrants engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three main findings. First, companies strategically dismiss incumbent auditors if they are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
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Audit Pricing, Start-Up Cost and Opinion Shopping [PDF]

Journal of Accounting and Management Information Systems, 2014
The purpose of this paper is to predict the association between the effect of start-up cost and audit opinion shopping on the pricing strategies of medium-sized audit firms. Using a sample of 753 local –office-year observations between 2006 and 2011, we find evidence of a positive association between higher audit pricing of new private client and audit
Oladipupo Muhrtala Tijani, Ahmad Bukola Uthman, Zayyad Abdul-Baki, Lukman Adebayo Oke   +3 more
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Opinion Shopping and Audit Committees [PDF]

, 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.
openaire  

Long-term audit engagements and opinion shopping: Spanish evidence

Accounting Forum, 2006
Abstract Auditor tenure is an issue that has attracted considerable attention recently. This interest has focused mainly on determining whether long-term audit contracts improve the quality of the service. So far, research has failed to provide a definite answer to this question.
Emiliano Ruiz-Barbadillo, Nieves Gómez-Aguilar, Estibaliz Biedma-López   +2 more
openaire   +1 more source