... 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...

... going concern opinion audit opinion innovation patents Accenture (2013) reports that most companies rank innovation as one of their top five priorities and deem their corporate strategy to be very dependent on innovation for their long-term success. ¹ This study examines whether...

... 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...

... author: K. Raghunandan. Email: raghu@fiu.edu We thank two anonymous reviewers and the editor for their many helpful comments on earlier versions of this paper. October 2012 November 2013 2014 going concern bankruptcy audit opinion financial crisis Auditor...