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The Effects of Auditor Change for Opinion Shopping on Earnings Persistence
Korean Accounting Information Association, 2021openaire +1 more source
A independência do auditor : auditor opinion shopping
A independência do auditor é um princípio fundamental para garantir a credibilidade das auditorias e a transparência das demonstrações financeiras. No entanto, a prática da compra de opinião do auditor compromete esse princípio, pois permite que as empresas procurem profissionais mais flexíveis para obter pareceres favoráveis, independentemente da realopenaire +1 more source
Concentration of the Supply Chain and Audit Opinion Shopping: The Case of China
China Journal of Accounting Studies, 2018Shuang Xue, Xuefang Wang
exaly
Long-Term Audit Engagements and Opinion Shopping: Spanish Evidence
Accounting Forum, 2006Emiliano Ruiz-Barbadillo +1 more
exaly
Auditors’ communication with the audit committee and audit opinion shopping
Journal of Contemporary Accounting & EconomicsYewon Kim, Jaehee Jo, Meeok Cho
openaire +1 more source
Does Opinion Shopping Impair Auditor Independence? Evidence From Tax Avoidance
Journal of Contemporary Accounting and EconomicsEugenia Y Lee
exaly
Dialogue and Empirical Opinion on Future Automation in an Assembly Shop
Journal of the Society of Mechanical Engineers, 1993openaire +1 more source