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1-2 of 2
Keywords: modified audit opinions
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–12.
Published: 17 October 2024
... dissatisfaction when their own reputation is at stake. In addition, subsequent audit outcomes (i.e., audit report lag and modified audit opinions) appear to also be affected by shareholder dissatisfaction with the audit committee. Data Availability: Data are available from the sources cited in Appendix...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (1): 25–48.
Published: 01 March 2022
..., audit report lags, the issuance of a modified audit opinion, and auditor resignations. Additional analyses show that auditors' responses to multiple-year classification shifting are similar to our main findings. We further find that classification shifting is associated with a higher likelihood...