The auditor’s opinion modifications around domestic and global financial crises
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DOI: 10.1108/medar-08-2017-0199
Abstract: Purpose The purpose of this study is to investigate the effect of company characteristics such as the level of financial distress, client size and type of auditor on the propensity to issue modified audit opinions… read more here.
Keywords: audit opinions; auditor; client; global financial ... See more keywords
KM Theory Applied in Accounting and Statistics Education: Case on the Cost of Debt
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DOI: 10.12973/eurasia.2017.00968a
Abstract: This study examines the impact of audit opinions on the cost of debt based on accounting education and knowledge management theory. The empirical results of whole sample regression show that audit opinions are negatively correlated… read more here.
Keywords: audit opinions; financial marketization; theory applied; debt ... See more keywords