Societal Trust and Modified Audit Opinions: International Evidence
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DOI: 10.2308/jiar-2023-003
Abstract: This study examines how societal trust influences auditors’ likelihood of issuing modified audit opinions. Analyzing cross-country data, we find that auditors in countries with high levels of societal trust are less prone to issue modified… read more here.
Keywords: trust modified; modified audit; audit opinions; trust ... See more keywords