QUALIFIED AUDIT OPINIONS AND AUDITOR SWITCHING

被引：80
|
作者：
CHOW, CW
RICE, SJ
机构：
来源：
ACCOUNTING REVIEW | 1982年 / 57卷 / 02期
关键词：
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
引用
收藏
页码：326 / 335
页数：10
相关论文
共 50 条
  • [31] Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality
    Chung, Heesun
    Kim, Yewon
    Sunwoo, Hee-Yeon
    ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2021, 28 (01) : 71 - 93
  • [32] When are going concern audit opinions more informative? An analysis of auditor reasons and ex post accuracy
    Desai, Vikram
    Kim, Joung W.
    Beck, Allison Kristina
    Desai, Renu
    Roberts, Robin
    JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2025,
  • [33] Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms
    Callaghan, Joseph
    Parkash, Mohinder
    Singhal, Rajeev
    AUDITING-A JOURNAL OF PRACTICE & THEORY, 2009, 28 (01): : 153 - 169
  • [34] Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions
    Goh, Beng Wee
    Krishnan, Jayanthi
    Li, Dan
    CONTEMPORARY ACCOUNTING RESEARCH, 2013, 30 (03) : 970 - 995
  • [35] Auditor Assignments and Audit Quality
    Wu, Yongliang
    Li, Zihui
    Zhang, Min
    Zhai, Shengbao
    AUSTRALIAN ACCOUNTING REVIEW, 2023, 33 (02) : 160 - 187
  • [36] Auditor fees and audit quality
    Hoitash, Rani
    Markelevich, Ariel
    Barragato, Charles A.
    MANAGERIAL AUDITING JOURNAL, 2007, 22 (08) : 761 - +
  • [37] Auditor distraction and audit quality
    Chang, Chengyee Janie
    Li, Yutao
    Luo, Yan
    REVIEW OF ACCOUNTING AND FINANCE, 2022, 21 (04) : 341 - 373
  • [38] AUDITOR SWITCHING AND CONSERVATISM
    KRISHNAN, J
    ACCOUNTING REVIEW, 1994, 69 (01): : 200 - 215
  • [39] QUALIFIED AUDIT OPINIONS AND STOCK-PRICES - INFORMATION-CONTENT, ANNOUNCEMENT DATES, AND CONCURRENT DISCLOSURES
    DODD, P
    DOPUCH, N
    HOLTHAUSEN, R
    LEFTWICH, R
    JOURNAL OF ACCOUNTING & ECONOMICS, 1984, 6 (01): : 3 - 38
  • [40] An empirical investigation of the impact of audit and auditor characteristics on auditor performance
    Alissa, Walid
    Capkun, Vedran
    Jeanjean, Thomas
    Suca, Nadja
    ACCOUNTING ORGANIZATIONS AND SOCIETY, 2014, 39 (07) : 495 - 510
12345