Opinion Shopping Sebagai Pemoderasi Pengaruh Financial Distress Pada Opini Audit Going Concern
نویسندگان
چکیده
منابع مشابه
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...
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2019
ISSN: 2302-8556
DOI: 10.24843/eja.2019.v26.i01.p05