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Opinion Shopping and Audit Committees
http://hdl.handle.net/10086/13893
http://hdl.handle.net/10086/138930076f9b1-5021-4365-af84-895b6aa8bb22
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
wp2002-12a.pdf (800411 bytes)
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| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||||
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| 公開日 | 2017-05-20 | |||||||
| タイトル | ||||||||
| タイトル | Opinion Shopping and Audit Committees | |||||||
| 言語 | en | |||||||
| 作成者 |
Lennox, Clive S.
× Lennox, Clive S.
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| 寄与者 | ||||||||
| 寄与者タイプ | Editor | |||||||
| 姓名 | Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University | |||||||
| 言語 | en | |||||||
| アクセス権 | ||||||||
| アクセス権 | open access | |||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | June 2002 | |||||||
| 言語 | en | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors. I estimate opinion shopping motivates 17% of auditor dismissals, and I find opinion shopping dismissals occur significantly later in the reporting period than other dismissals. Second, audit committees are more likely to disapprove of auditor dismissals that are motivated by opinion shopping. This is consistent with the argument that audit committees help maintain the integrity of the audit reporting process. Third, independent audit committee members are more likely to leave committees that disapprove of opinion shopping. This suggests either senior management dismiss audit committee members who oppose opinion shopping, or committee members resign because they do not wish to be associated with opinion shopping. | |||||||
| 出版者 | ||||||||
| 出版者 | Institute of Economic Research, Hitotsubashi University | |||||||
| 日付 | ||||||||
| 日付 | 2002-09 | |||||||
| 日付タイプ | Issued | |||||||
| 言語 | ||||||||
| 言語 | eng | |||||||
| 資源タイプ | ||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||||
| 資源タイプ | technical report | |||||||
| 出版タイプ | ||||||||
| 出版タイプ | VoR | |||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||
| 関連情報 | ||||||||
| 関連タイプ | isPartOf | |||||||
| 関連名称 | CEI Working Paper Series ; No. 2002-12 | |||||||
| 関連情報 | ||||||||
| 識別子タイプ | URI | |||||||
| 関連識別子 | http://cei.ier.hit-u.ac.jp/index.html | |||||||
| 収録物識別子 | ||||||||
| 収録物識別子タイプ | NCID | |||||||
| 収録物識別子 | AA11590659 | |||||||
| ページ数 | ||||||||
| ページ数 | 44 | |||||||
