Do companies successfully engage in opinion-shopping? Evidence from the UK
Tài liệu tham khảo
Anderson, 1972, Separate sample logistic discrimination, Biometrika, 59, 19, 10.1093/biomet/59.1.19
Barkess, 1994, The provision of other services by auditors, Accounting and Business Research, 24, 99, 10.1080/00014788.1994.9729469
Chow, 1982, Modified audit opinions and auditor switching, The Accounting Review, 57, 326
Citron, 1992, The audit report under going concern uncertainties, Accounting and Business Research, 22, 337, 10.1080/00014788.1992.9729449
Craswell, 1988, The association between modified opinions and auditor switches, Accounting and Business Research, 19, 23, 10.1080/00014788.1988.9728832
Craswell, 1999, Does the provision of non-audit services impair auditor independence?, International Journal of Auditing, 3, 29, 10.1111/1099-1123.00047
Davidson, 1984, Convenient specification tests for logit and probit models, Journal of Econometrics, 25, 241, 10.1016/0304-4076(84)90001-0
Department of Trade and Industry, 1994. Atlantic Computers Plc/Atlantic Computer Systems: Investigation Under S432(2) of The Companies Act.
Dunn, J., Puxty, A., Sikka, P., 1994. Auditor resignations from public limited companies: some preliminary findings. Working paper.
Dye, 1991, Informationally motivated auditor replacement, Journal of Accounting and Economics, 14, 347, 10.1016/0165-4101(91)90008-C
Eichenseher, 1989, Market reaction to auditor changes by OTC companies, Auditing: A Journal of Practice and Theory, 9, 29
Fried, 1981, CPA switches and associated market reactions, The Accounting Review, 56, 347
Krishnan, 1994, Auditor switching and conservatism, The Accounting Review, 69, 200
Krishnan, 1997, Litigation risk and auditor resignations, The Accounting Review, 72, 539
Krishnan, 1995, Evidence on opinion shopping from audit opinion conservatism, Journal of Accounting and Public Policy, 14, 179, 10.1016/0278-4254(95)00020-F
Krishnan, 1996, The simultaneous relation between auditor switching and auditor opinion, Accounting and Business Research, 26, 224, 10.1080/00014788.1996.9729513
Lennox, 1999, Non-audit fees, disclosure and audit quality, The European Accounting Review, 8, 239, 10.1080/096381899336014
Lennox, 1999, The accuracy and incremental information content of audit reports in predicting bankruptcy, Journal of Business, Finance and Accounting, 26, 757, 10.1111/1468-5957.00274
Menon, 1985, Auditor switches by failing firms, The Accounting Review, 60, 248
Monroe, 1993, Predicting uncertainty audit qualifications in Australia using publicly available information, Accounting and Finance, 33, 79, 10.1111/j.1467-629X.1993.tb00200.x
Smith, 1986, Auditor ‘subject to’ opinions, disclaimers and auditor changes, Auditing: A Journal of Practice and Theory, 6, 95
Teoh, 1992, Auditor independence, dismissal threats, and the market reaction to auditor switches, Journal of Accounting Research, 30, 1, 10.2307/2491089
Watts, 1983, Agency problems, auditing, and the theory of the firm, The Journal of Law and Economics, 26, 613, 10.1086/467051