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Health and Health Care Access Among Afghan Refugee Women in the United States.

JAMA Netw Open
Kandahari N, Kayhani NN, Moulana Zada F, Kayhani Z, Noor Z, Nelson N, Ivey SL.   +6 more
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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

Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion [PDF]

Journal of Asian Finance, Economics and Business (discontinued), 2020
Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping,
Hardi HARDI, Meilda WIGUNA, Eka HARIYANI, Adhitya Agri PUTRA   +3 more
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Comment Letters and Internal Control Opinion Shopping [PDF]

China Journal of Accounting Studies, 2019
Taking Chinese A-share listed firms from 2015 to 2017 as our samples, this paper investigates the supervision effect of comment letters on internal control opinion shopping at audit firm level, bra...
Shuang Xue
exaly   +2 more sources

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
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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
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 ...
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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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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
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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,
Ernesto D'Avanzo, Giovanni Pilato
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