The impact of the Sarbanes-Oxley Act on clients’ audit opinion shopping behavior

The impact of the Sarbanes-Oxley Act on clients’ audit opinion shopping behavior

This study investigates whether the tendency for audit clients to engage in opinion shopping becomes weaker after the enforcement of the Sarbanes-Oxley Act (SOX). While Lennox (2000) provides evidence that U.K. firms successfully engage in opinion shopping, there is limited evidence on the mitigatin...

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Bibliographic Details
Main Authors: CHOI, Jong-Hag, CHUNG, Heesun, SONU, Catherine Heyjung, ZANG, Yoonseok
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2016
Subjects:
Audit opinion shopping
Sarbanes-Oxley Act
auditor independence
going concern auditopinion.
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1624
https://ink.library.smu.edu.sg/context/soa_research/article/2651/viewcontent/ImpactSoxAuditOpinionShoppingBehavior_2016_pv.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1624
https://ink.library.smu.edu.sg/context/soa_research/article/2651/viewcontent/ImpactSoxAuditOpinionShoppingBehavior_2016_pv.pdf

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