Opinion-shopping: firm versus partner-level evidence
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https://doi.org/10.1080/00014788.2021.1945909 |
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Title
Opinion-shopping: firm versus partner-level evidenceAuthor (s)
Date
2021Publisher
RoutledgeISSN
0001-4788; 2159-4260Bibliographic citation
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: 10.1080/00014788.2021.1945909Type
info:eu-repo/semantics/articlePublisher version
https://www.tandfonline.com/doi/full/10.1080/00014788.2021.1945909Version
info:eu-repo/semantics/publishedVersionSubject
Abstract
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. [-]
Is part of
Accounting and Business Research, 2021Funder Name
Universitat Jaume I | Ministerio de Ciencia e Innovación | Cátedra UAM-ICJCE/AT1
Project code
09I340/P11B2009-05 | ECO2016-77579 | PID2019-111143GB-C33
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Copyright © Informa UK Limited, trading as Taylor & Francis Group
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