Opinion-shopping: firm versus partner-level evidence
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https://doi.org/10.1080/00014788.2021.1945909 |
Metadades
Títol
Opinion-shopping: firm versus partner-level evidenceAutoria
Data de publicació
2021Editor
RoutledgeISSN
0001-4788; 2159-4260Cita bibliogràfica
Beatriz García Osma, Belén Gill-de-Albornoz Noguer, Elena De Las Heras Cristóbal & Simona Rusanescu (2021) Opinion-shopping: firm versus partner-level evidence, Accounting and Business Research, DOI: 10.1080/00014788.2021.1945909Tipus de document
info:eu-repo/semantics/articleVersió de l'editorial
https://www.tandfonline.com/doi/full/10.1080/00014788.2021.1945909Versió
info:eu-repo/semantics/publishedVersionParaules clau / Matèries
Resum
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 ... [+]
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 al. (2016) in the Chinese setting, we find no evidence of successful opinion-shopping at the partner level. This supports the thesis that the audit market characteristics that are key to promote or deter opinion shopping might differ at the firm and partner level within a country, with consequences for audit quality. In addition, we provide evidence on the strategies that companies use to secure more favourable opinions. The results suggest that companies may prefer to opinion shop at the partner level, which is consistent with the argument that the costs and benefits associated with opinion-shopping are different at these two levels, and lead to different outcomes. [-]
Publicat a
Accounting and Business Research, 2021Entitat finançadora
Universitat Jaume I | Ministerio de Ciencia e Innovación | Cátedra UAM-ICJCE/AT1
Codi del projecte o subvenció
09I340/P11B2009-05 | ECO2016-77579 | PID2019-111143GB-C33
Drets d'accés
Copyright © Informa UK Limited, trading as Taylor & Francis Group
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info:eu-repo/semantics/restrictedAccess
http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/restrictedAccess
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