The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion
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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The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
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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...
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Article history: Received 5 February 2012 Received in revised form 15 October 2012 Accepted 31 December 2012 Available online 8 January 2013 We examine the influence of auditors onmitigating corporate fraud in China, which is known to have weak legal enforcement, weak investor protection along with tight control of the media and labour unions. We find that firmswith executives that have lower i...
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We investigate whether the financial riskiness of large U.S. audit firm clienteles varied with the changing audit litigation liability environment during the period 1975–99. Partitioning the period of study into four distinct periods (a benchmark period (1975–84), a period of increasing concerns about litigation liability (1985–89), a period of lobbying for reform (1990–94), and a post-relief p...
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ژورنال
عنوان ژورنال: Asian Journal of Accounting Research
سال: 2019
ISSN: 2443-4175
DOI: 10.1108/ajar-05-2019-0038