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Thematic patterns of social media content by patient-led breast cancer key opinion leaders: A topic modeling study. [PDF]

Asia Pac J Oncol Nurs
Duan Y, Huang Y, Wang L, Da C, Sun Q, Cai T, Yuan C.   +6 more
europepmc   +1 more source

The people behind the pounds: a qualitative exploration of factors that help or hinder healthy, sustainable food purchases for people living with obesity and food insecurity in the UK. [PDF]

Front Nutr
Hunter E, Johnstone AM, Stone RA, Greatwood HC, Hardman CA, Brown A, Griffiths C, Douglas F.   +7 more
europepmc   +1 more source

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 study employs regressive models and moderating effect models with data from Chinese listed companies ...
Tang Yuejun
exaly   +3 more sources

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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

Literature review on audit opinion-shopping

, 2018
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049.
Torres Cebrián, María José
openaire   +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

Long-term audit engagements and opinion shopping: Spanish evidence

Accounting Forum, 2006
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.
Emiliano Ruiz-Barbadillo, Nieves Gomez Aguilar   +1 more
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
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, 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 ...
openaire   +1 more source