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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2019
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| Subjects: | |
| 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 |