Opinion shopping to avoid going concern audit opinion and subsequent audit quality

Opinion shopping to avoid going concern audit opinion and subsequent audit quality

Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to av...

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Bibliographic Details
Main Authors: CHUNG, Heesun, SONU, Catherine Heyjung, ZANG, Yoonseok, CHOI, Jong-Hag
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2019
Subjects:
opinion shopping
auditor switch
Type II errors
audit quality
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1805
https://ink.library.smu.edu.sg/context/soa_research/article/2832/viewcontent/Opinion_shopping_av_May_2018.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1805
https://ink.library.smu.edu.sg/context/soa_research/article/2832/viewcontent/Opinion_shopping_av_May_2018.pdf

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