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Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence

Citations

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Cited by:

  1. 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).
  2. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
  3. Cook, Jonathan & Kowaleski, Zachary T. & Minnis, Michael & Sutherland, Andrew & Zehms, Karla M., 2020. "Auditors are known by the companies they keep," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  4. Tinghua Duan & Kai Li & Rafael Rogo & Ray Zhang, 2023. "The Effects of a U.S. Approach to Enforcement: Evidence from China," Post-Print hal-04543591, HAL.
  5. Huacheng Wang & Kangtao Ye & Kai Zhong, 2018. "Accounting research in China: commemorating the 40th anniversary of reform and opening up," Frontiers of Business Research in China, Springer, vol. 12(1), pages 1-37, December.
  6. Fan, Yunqi & Xu, Zijing, 2022. "Audit firm's Confucianism and stock price crash risk: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 79(C).
  7. Li, Minghui & Yang, Xin & Zhai, Kerui, 2024. "Signing auditors’ experience gap and audit quality," International Review of Economics & Finance, Elsevier, vol. 95(C).
  8. Zhang, Xuehua & Yan, Huanmin & Hu, Fang & Wang, Hongjian & Li, Xiaoning, 2022. "Effect of auditor rotation violation on audit opinions and audit fees: Evidence from China," Research in International Business and Finance, Elsevier, vol. 62(C).
  9. Chen, Lihong & Xiao, Tingting & Zhou, Jia, 2023. "Do auditor changes affect the disclosure of critical audit matters? Evidence from China," Economic Modelling, Elsevier, vol. 122(C).
  10. Liu, Wu-Po & Huang, Hua-Wei, 2024. "Internal control opinion shopping: Does initial audit fee discounting matter?," Research in International Business and Finance, Elsevier, vol. 69(C).
  11. Kim, Yewon & Jo, Jaehee & Cho, Meeok, 2025. "Auditors’ communication with the audit committee and audit opinion shopping," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  12. Dekeyser, Simon & He, Xianjie & Xiao, Tusheng & Zuo, Luo, 2024. "Auditor industry range and audit quality," Journal of Accounting and Economics, Elsevier, vol. 77(2).
  13. Clive S. Lennox & Jaime J. Schmidt & Anne M. Thompson, 2023. "Why are expanded audit reports not informative to investors? Evidence from the United Kingdom," Review of Accounting Studies, Springer, vol. 28(2), pages 497-532, June.
  14. Beu Lee, 2025. "To Hide Behind the Mask of Mandates: Disguised Opinion Shopping Under Mandatory Audit Firm Rotation and Retention in Korea," JRFM, MDPI, vol. 18(8), pages 1-38, July.
  15. Xiong, Hao & Hou, Fei & Li, Hanwen & Wang, Huabing, 2020. "Does rice farming shape audit quality: Evidence from signing auditors level analysis," Economic Modelling, Elsevier, vol. 91(C), pages 403-420.
  16. Zhang, Tianyu, 2025. "Geographically dispersed signing auditors and audit quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  17. Yangyang Chen & Jun Huang & Ting Li & Jeffrey Pittman, 2022. "It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(3), pages 901-963, June.
  18. Zvi Singer & Jing Zhang, 2022. "Do companies try to conceal financial misstatements through auditor shopping?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 140-180, January.
  19. Melinda Timea FULOP & Nicolae MAGDAS & George Silviu CORDOS, 2019. "Theoretical Background Of Internal And External Environment Of Negotiation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-3.
  20. Han, Hongwen & Tang, Jiali Jenna & Tang, Qingquan, 2024. "The role of large shareholders in goodwill impairment decisions – Evidence from China," Emerging Markets Review, Elsevier, vol. 59(C).
  21. Abdul Rahman Al Natour & Naim Salameh Al-Qadi & Rasmi Meqbel & Hala Zaidan & Hamzah Al-Mawali & Manaf Al-Okaily, 2023. "The Role of Privatisation in Sustaining Auditor Independence: Evidence from the Developing Markets," Sustainability, MDPI, vol. 15(8), pages 1-17, April.
  22. Wen, Haiqin & Geng, Yucheng & Cui, Lipeng, 2025. "Auditors’ workload pressure and firm financial fraud," Finance Research Letters, Elsevier, vol. 86(PG).
  23. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
  24. Liu, Zhenfeng & Lin, Stephen, 2019. "Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
  25. Clive Lennox & Chunfei Wang & Xi Wu, 2020. "Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(5), pages 1299-1341, December.
  26. Hou, Fei & Liu, Jie & Pang, Tingyun & Xiong, Hao, 2020. "Signing auditors’ foreign experience and audit pricing," Economic Modelling, Elsevier, vol. 91(C), pages 300-312.
  27. Eric Lohwasser & Yaou Zhou, 2024. "Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations," Journal of Business Ethics, Springer, vol. 191(3), pages 551-570, May.
  28. Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017. "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business 1701, Universidade de Vigo, GEN - Governance and Economics research Network.
  29. Yujie Zhao & Nianhang Xu & Donghua Zhou & Kam C. Chan, 2020. "Audit partner rotation and negative information hoarding: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4693-4722, December.
  30. Krishnan, Gopal V. & Singer, Zvi & Zhang, Jing, 2023. "Audit partner ethnicity and salient audit phenomena," Accounting, Organizations and Society, Elsevier, vol. 107(C).
  31. Mercedes Mareque & Elena Rivo-López & Mónica Villanueva-Villar & Santiago Lago-Peñas, 2019. "Audit Opinions: Are They Really Different for Family Businesses?," SAGE Open, , vol. 9(2), pages 21582440198, June.
  32. Long, Wenbin & Zhang, Manqiao & Qu, Xin & Yao, Daifei (Troy) & Hu, Zhongxu, 2023. "Can carbon emission trading scheme reshape audit reporting aggressiveness? Evidence from an incremental information perspective," Finance Research Letters, Elsevier, vol. 58(PD).
  33. Guang-Zheng Chen, 2020. "Related Party Transactions and Opinion Shopping," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(1), pages 1-9.
  34. Tong, Lijing & Wu, Bin & Zhang, Min, 2022. "Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China," The British Accounting Review, Elsevier, vol. 54(2).
  35. Anna Alon & Oksana Kim, 2022. "Protectionism through legislative layering: Implications for auditors and investors," Journal of International Business Policy, Palgrave Macmillan, vol. 5(3), pages 363-383, September.
  36. Fuxiu Jiang & Kenneth A Kim, 2020. "Corporate Governance in China: A Survey [The role of boards of directors in corporate governance: a conceptual framework and survey]," Review of Finance, European Finance Association, vol. 24(4), pages 733-772.
  37. Wu, Bin & Wu, Yaqian & Zhang, Min & Li, Jiyuan, 2024. "Opening the black box of human resource allocations in audit firms: The assignment of audit partners to audit engagements," The British Accounting Review, Elsevier, vol. 56(2).
  38. Weiguo Zhang & Jianfang Ye, 2020. "China's Convergence with IFRS: Analysis of Dual‐listed Companies," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 104-139, March.
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