Listar COFIN_Articles por fuente "Accounting and Business Research, 2021"

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    • closedAccess   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 ...