Listar COFIN_Articles por autoría "8190cbbf-e208-4321-b2d2-d0debde1e29d"
Mostrando ítems 1-1 de 1
-
Opinion-shopping: firm versus partner-level evidence
Garcia Osma, Beatriz; GILL DE ALBORNOZ NOGUER, BELEN; De Las Heras Cristóbal, Elena; Rusanescu, Simona Routledge (2021)Employing Lennox’s (2000) methodology on a uniquely long time series of Spanish companies’ data, we find evidence of successful audit opinion-shopping through the firm switching decision. However, in contrast to Chen et ...