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Evidence on opinion shopping from audit opinion conservatism

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  • Krishnan, Jagan
  • Stephens, Ray G.
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    File URL: http://www.sciencedirect.com/science/article/B6VBG-3Y5FDRX-4/2/6d3d30427791739bf2427d0ca49a30f5
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

    Volume (Year): 14 (1995)
    Issue (Month): 3 ()
    Pages: 179-201

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    Handle: RePEc:eee:jappol:v:14:y:1995:i:3:p:179-201

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    Web page: http://www.elsevier.com/locate/jaccpubpol

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    Cited by:
    1. Benito Arrunada, 2000. "Audit quality: attributes, private safeguards and the role of regulation," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 205-224.
    2. Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
    3. Clive Lennox, 1999. "Non-audit fees, disclosure and audit quality," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 239-252.
    4. Tang Yuejun, 2011. "Audit fees, motivation of avoiding loss and opinion shopping: Test for moderating effect based on evidences of Chinese stock market from 2001 to 2008," China Finance Review International, Emerald Group Publishing, vol. 1(3), pages 241-261, June.
    5. Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar & Nieves Carrera Pena, 2006. "Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores," Investigaciones Economicas, Fundación SEPI, vol. 30(2), pages 283-316, May.
    6. Reynolds, J. Kenneth & Francis, Jere R., 2000. "Does size matter? The influence of large clients on office-level auditor reporting decisions," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 375-400, December.
    7. Lennox, Clive, 2000. "Do companies successfully engage in opinion-shopping? Evidence from the UK," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 321-337, June.
    8. Wendy Green & Robert Czernkowski & Yi Wang, 2009. "Special treatment regulation in China: potential unintended consequences," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 198-211, September.

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