Evidence on opinion shopping from audit opinion conservatism
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- Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016. "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
- 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.
- Efstathios KIRKOS, 2012. "Predicting Auditor Switches By Applying Data Mining," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(3(21)/ Fa), pages 246-261.
- 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.
- Benito Arrunada, 2000.
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- Benito Arruñada, 2000. "Audit quality: Attributes, private safeguards and the role of regulation," Economics Working Papers 452, Department of Economics and Business, Universitat Pompeu Fabra.
- 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.
- Clive Lennox, 1999. "Non-audit fees, disclosure and audit quality," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 239-252.
- 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.
- 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.
- 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, July.
- Peter J. Carey & Marshall A. Geiger & Brendan T. O'Connell, 2008. "Costs Associated With Going-Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 61-81.
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