Results 251 to 260 of about 13,632 (280)

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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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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The Effects of Regulated Auditor Tenure on Opinion Shopping: Evidence from the Korean Market

Journal of Risk and Financial Management
We examine the impact of regulated auditor tenure on the shopping for favorable audit reports. We predict that these regulations may affect auditors’ willingness to acquiesce and clients’ incentives to engage in opinion shopping. We draw from
Yuping Zhao, Thomas Noland, Zhao Yuping   +2 more
exaly   +2 more sources

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.
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Barber shop opinion and rapid transit in Detroit

National Municipal Review, 1929
AbstractAnalysis of campaign publicity methods reveals interesting exhibits in the case of Dignity versus Dash.
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Empirical evidence of audit opinion shopping in Iran

Asian Review of Accounting
Purpose The aim of this study is to develop a comprehensive index for evaluating the audit opinion shopping. To achieve this, various criteria have been taken into account to create an index that effectively assesses the extent of this practice.
Esmaeil Amiri, Hossein Fakhari
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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, 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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