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

• Main Authors: CHOI, Jong-Hag, CHUNG, Heesun, SONU, Catherine Heyjung, ZANG, Yoonseok
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2016
• 主題: Audit opinion shopping; Sarbanes-Oxley Act; auditor independence; going concern auditopinion.; Accounting; Corporate Finance
• 在線閱讀: 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

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...