Results 271 to 280 of about 13,632 (280)
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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
exaly
The Effects of Auditor Change for Opinion Shopping on Earnings Persistence
Korean Accounting Information Association, 2021openaire +1 more source
Does opinion shopping impair auditor independence? Evidence from tax avoidance
Journal of Contemporary Accounting and EconomicsEugenia Y Lee
exaly
Internal control opinion shopping: Does initial audit fee discounting matter?
Research in International Business and FinanceWu-Po Liu, Hua-Wei Huang
exaly
Dialogue and Empirical Opinion on Future Automation in an Assembly Shop
Journal of the Society of Mechanical Engineers, 1993openaire +1 more source
Auditors’ communication with the audit committee and audit opinion shopping
Journal of Contemporary Accounting & EconomicsYewon Kim, Jaehee Jo, Meeok Cho
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