Results 21 to 30 of about 13,632 (280)
Auditor Changes and Opinion Shopping- A Proposed Solution
University of Michigan Journal of Law Reform, 1988 This Note argues that the existing regulatory mechanism has failed to address adequately the problem of opinion shopping, and that better means of ensuring the reliability of financial statements are needed. Part I describes the nature and extent of the opinion-shopping problem, including a discussion of its larger, macroeconomic impact. Part II argues
Rietberg, Dale R.
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Akuntansi dan Teknologi InformasiPurpose – This research aims to investigate the effect of financial distress, opinion shopping, prior opinion, and audit tenure on a going-concern audit opinion.
Elisabeth Sry Rahayu Sitindaon +1 more
doaj +3 more sources
Opinion Shopping and Audit Committees [PDF]
Opinion Shopping and Audit CommitteesJune 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.
Lennox, Clive S.
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Characteristics of the audit committee and auditor opinion shopping
حسابداری و شفافیت مالیPurpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the ...
Kazem Shamsadini +2 more
doaj +2 more sources
The impact of semantics on aspect level opinion mining [PDF]
PeerJ Computer Science, 2021 Recently, many users prefer online shopping to purchase items from the web. Shopping websites allow customers to submit comments and provide their feedback for the purchased products.
Eman M. Aboelela +2 more
doaj +2 more sources
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2023 This study delves into the intricate relationship between financial distress and opinion shopping in the context of going concern audit opinions, particularly during the challenging COVID-19 pandemic.
Ni Made Anggi Anggarini +3 more
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A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: In this article, after reviewing the single index for, we introduce a composite index for measuring this by constructing composite index methodology. Methods: Using standard linear discriminant method, a weighted composite index was introduced.
Esmaeil Amiri, Hossein Fakhari
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British Educational Research Journal, EarlyView., 2023 Abstract Children's relationship with time in preschools is an under‐researched area. Young children rarely know how to measure time using a clock, but their experiences of time may contribute to understanding children's well‐being and debates about quality in preschools.
Kristín Dýrfjörð +3 more
wiley +1 more source
DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA
Accounting Profession Journal (APAJI), 2023 Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard.
Kenny Ardillah, Anindya Larassati
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Simulation Study on Opinion Evolution of Collaborative Shopping
Mathematical Problems in Engineering, 2022 DW model is improved based on the unique characters of group consumption. At first, using social experiment, we determine the categories and attributes of agents, and then based on the DW model, participants’ interaction rules are established. Finally, a mass of numerical simulation experiments show that in the form of collaborative online shopping ...
Shulin Liang, Wang Hu
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