Secrecy Culture and Audit Opinion: Some International Evidence

Abnormal Audit Fees and Audit Opinion – Further Evidence from China’s Capital Market

The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets (R...

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...

SOBA: Secrecy-preserving Observable Ballot-level Audit

SOBA is an approach to election verification that provides observers with justifiably high confidence that the reported results of an election are consistent with an audit trail (“ballots”), which can be paper or electronic. SOBA combines three ideas: (1) publishing cast vote records (CVRs) separately for each contest, so that anyone can verify that each reported contest outcome is correct, if ...

The Explanation of Inflation: Some International Evidence

Some International Evidence on Output-Inflation Tradeoffs

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