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...

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...

we aimed to verify the issue of the ethics audit and its use in the system of accreditation of hospitals. it presents the results of a survey conducted among hospital managers from romania.our article highlights the results of the second part of a research carried out in 2012 on the pertinence and the structure of the ethics audit integrated within the accreditation process of hospitals, accord...

in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...