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Evidence on opinion shopping from audit opinion conservatism

Citations

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Cited by:

  1. 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.
  2. 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.
  3. 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.
  4. John Dunn & David Hillier & Andrew Marshall, 1999. "The market reaction to auditor resignations," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 95-108.
  5. 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.
  6. Xingqiang Du & Liang Xiao & Yingjie Du, 2023. "Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China," Journal of Business Ethics, Springer, vol. 184(2), pages 391-426, May.
  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. Park, Gitae & Lee, Ho-Young, 2018. "Opportunistic behaviors of credit rating agencies and bond issuers," Pacific-Basin Finance Journal, Elsevier, vol. 47(C), pages 39-59.
  9. Choi, Sunhwa & Choi, Youn-Sik & Gul, Ferdinand A. & Lee, Woo-Jong, 2015. "The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence," The British Accounting Review, Elsevier, vol. 47(1), pages 100-116.
  10. Sakai, Ayami, 2025. "Empirical Study On The Disclosure Of Reasons For Auditor Switching: Evidence From Japan," MPRA Paper 125060, University Library of Munich, Germany.
  11. Kalelkar, Rachana, 2016. "Audit committee diligence around initial audit engagement," Advances in accounting, Elsevier, vol. 33(C), pages 59-67.
  12. Waymond Rodgers & Andrés Guiral & José A. Gonzalo, 2019. "Trusting/Distrusting Auditors’ Opinions," Sustainability, MDPI, vol. 11(6), pages 1-16, March.
  13. 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).
  14. Kenneth B. Schwartz & Billy S. Soo, 1996. "The Association Between Auditor Changes and Reporting Lags," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 353-370, March.
  15. Feng Chen & Songlan Peng & Shuang Xue & Zhifeng Yang & Feiteng Ye, 2016. "Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(1), pages 79-112, March.
  16. Wendy Green & Robert Czernkowski & Yi Wang, 2009. "Special treatment regulation in China: potential unintended consequences," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 198-211, September.
  17. Guang-Zheng Chen, 2020. "Related Party Transactions and Opinion Shopping," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(1), pages 1-9.
  18. Li-Jen He & Jianxiong Chen, 2021. "Does Mandatory Audit Partner Rotation Influence Auditor Selection Strategies?," Sustainability, MDPI, vol. 13(4), pages 1-21, February.
  19. Gómez Aguilar, Nieves & Biedma López, Estíbaliz & Ruiz Barbadillo, Emiliano, 2018. "El efecto de la rotación de socio en la calidad de la auditoría," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 7-18.
  20. 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.
  21. Clive Lennox, 1999. "Non-audit fees, disclosure and audit quality," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 239-252.
  22. 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.
  23. K. Hung Chan & Kenny Z. Lin & Phyllis Lai-lan Mo, 2006. "A Political–economic Analysis of Auditor Reporting and Auditor Switches," Review of Accounting Studies, Springer, vol. 11(1), pages 21-48, March.
  24. Tang Yuejun, 2011. "Audit fees, motivation of avoiding loss and opinion shopping," China Finance Review International, Emerald Group Publishing Limited, vol. 1(3), pages 241-261, July.
  25. 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.
  26. 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, March.
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