Literature Review of Audit Opinion

Opinion Shopping and Audit Committees

This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors. I estimate opinion shopping motivates 17% of auditor dismissals, and I f...

Auditor Independence and Non-Audit Services: A Literature Review

Revisiting the information audit: A systematic literature review and synthesis

The purpose of this paper is to revitalize the theory and practice of the Information Audit (IA) by connecting it with recent developments in information management theories and methods While the IA is a powerful information management practice, the methods and applications of IA have not been wedded to recent developments in the study of information management capability and information qualit...

Occupational health and safety management audit instruments: A literature review

review of radiographic methods in dental implantology

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