Results 251 to 260 of about 872,235 (284)

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
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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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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 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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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

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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Online Shopping – a New Shopping Trend (an Opinion Study)

Indian Journal of Applied Research, 2011
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The Role of the Museum Shop: Eliciting the Opinions of Museum Professionals

International Journal of Arts Management, 2019
Since museums offer an authentic experience, they are gaining in popularity. Due to numerous changes in the museum environment, research interest in museum marketing has grown significantly. The museum shop as a business activity has become important both for developing the visitor experience and for the sustainability of museums.
Komarac, Tanja, Škare, Vatroslav, Ozretić Došen, Đurđana   +2 more
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Public Opinion and the Union Shop

Southern Economic Journal, 1953
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