... in the newly expanded audit opinion capture information relevant for understanding audit pricing decisions. Data Availability: All data are publicly available from the sources identified in the paper. JEL Classifications: M41; M42; M48. We thank Scott Taub (editor), three anonymous reviewers, Anne...

... Showalter. 03 02 2022 29 08 2022 06 09 2022 2023 audit quality audit firm rotation auditor changes audit opinion client acceptance Auditor changes have been of interest to legislators and regulators for decades because of concerns about opinion shopping (e.g., U.S...

..., The University of Memphis, Crews School of Accountancy, Accounting Department, Memphis, TN, USA. Editor's note: Accepted by Linda A. Myers, under the Senior Editorship of Gopal V. Krishnan. 1 6 2018 1 9 2021 2022 going concern opinion audit opinion innovation patents...

... to provide reasonable assurance that financial statements are stated fairly. We find that the presence of GCs in firms' top management is positively associated with audit effort but does not directly affect the likelihood that these firms will receive unqualified audit opinions that contain explanatory...

... from Compustat and/or annual report filings on the SEC's EDGAR database for 473 of the 532 firms. TABLE 1 Sample Selection and Description Prior researchers have noted that, in examining audit opinions for bankrupt firms, it is necessary to separately analyze financially stressed...