Pengaruh Prediksi Kebangkrutan Model Altman Z-Score, Reputasi Auditor dan Opinion Shopping terhadap 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: Owner
سال: 2020
ISSN: 2548-9224,2548-7507
DOI: 10.33395/owner.v4i1.174