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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| 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 |