Discretionary-accruals models and audit qualifications A sample of 173 distinct firms with qualified audit reports and a matched-pair control sample with clean audit reports are used. Only the two cross-... Eli,Bartov,and,... - 《Journal of Accounting & Economics》 被引量: 1767发表: 2000年...
The audit firms face the risk of losing the client if they issue a qualification. On the other hand, failing to qualify exposes the auditor to lawsuits and reputations loss. Financial statements, auditors' opinions, and the notes to financial statements are examined for a sample of 100 firms....
Sample 1 Related toQualified Accountant AccountantA person engaged in the practice of accounting who (except when this Agreement provides that an Accountant must be Independent) may be employed by or affiliated with the Depositor or an Affiliate of the Depositor. ...
atoop-tech Supplier audit Corrective Action Report toop技术供应商审计惩治行为报告[translate] ahemorrhages 出血[translate] aup to now, people have blamed this loss of delta land on the two large dams at Aswan in the south of Egypt,which hold back virtually all of the sediment that used to fl...
Although the sample is small at this time (N = 37), veterans overwhelmingly find value in this program: 94.5% strongly agreed or agreed that the program is helping to ensure veteran healthcare needs are being met, that the nurse care coordinators listen and are friendly/helpful, that it is...
Qualified audit reportFinancial statementsMulticriteria decision aidPerformance measuresGreeceThe purpose of this paper is to test the extent to which client (corporate) performance measures can be used to enhance the ability to discriminate between the choice of a qualified or unqualified (clean) audit...
audit opinionaudit reportaudit qualityauditor knowledgeauditor independenceSpanish audit marketaudit expectations gapopinion shoppingopinion improvementIn this paper we investigate whether Spanish firms employ deliberate strategies in the choice of auditor to avoid audit qualification. For a sample of 735 ...
This study investigates the stock price behavior of companies with qualified opinions around (1) the audit report day and (2) the report announcement day. Using a sample of 106 Taiwanese public companies during 1999鈥 2007, we find negative abnormal returns 5 days following the audit report day...
The out-of-time and out-of-sample testing results indicate that the two multicriteria decision aid techniques achieve almost equal classification accuracies and are both more efficient than discriminant and logit analysis.Fotios Pasiouras and Chrysovalantis Gaganis and Constantin Zopounidis...
audit reportaudit delayThe paper aims to identify the motivators and audit delay of qualified opinion in Brazil. As descriptive and exploratory characteristics, the study uses of the content and exploratory descriptive statistics. It has documentation from the audit opinion in 2007 and available at ...