Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 4 of 4 for “"Opinion Shopping"”.
-
Fair Value Opinion Shopping
… provide empirical evidence related to fair value opinion shopping. Experiment 1 provides initial evidence that managers fair value opinion shop for external valuation professionals in the current regulatory environment. Further, the results of Experiment 1 suggest that informing managers that they …
-
The Effects of Mandatory Audit Firm Rotation and Mandatory Audit Firm Retention on Opinion Shopping
… rotation and mandatory audit firm retention on opinion shopping. Both regulations place statutory restrictions on a client’s authority to switch auditors with the aim to curb opinion shopping. However, one strand of the literature has argued that one of these regulations, namely mandatory audit …
-
The determinants of the market reaction to an announcement of a change in auditor
… federal securities law is the external auditor opinion of registrant financial statements. The SEC believes that the corporate practice of voluntary auditor change may be perceived by the investing public as attempted opinion shopping. The monitoring hypothesis of Jensen and Meckling (1976), on …
-
FEES, GOING CONCERN OPINIONS AND AUDITOR DISMISSALS: AN EMPIRICAL ASSESSMENT
<p>Auditors issue going concern modified opinions when there is substantial doubt about the company’s ability to continue its operations into the foreseeable future. Companies frequently respond to this type of audit opinion by changing auditors. Critics, such as the SEC, suggest that this may be …