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The Association Between Qualified Opinions and Auditor Switches

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References

1997Auditing an Integrated Approach396 cited
1986Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions264 cited
1984Qualified audit opinions and stock prices234 cited
1976Auditing: An Integrated Approach191 cited

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1996The Simultaneous Relation Between Auditor Switching and Audit Opinion: An Empirical Analysis104 cited
2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK104 cited
1998AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERING103 cited
2005Audit qualifications and corporate governance in Spanish listed firms99 cited
2003Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium99 cited
2009Classification techniques for the identification of falsified financial statements: a comparative analysis82 cited
2008Costs Associated With Going‐Concern‐Modified Audit Opinions: An Analysis of the Australian Audit Market80 cited
2006Are Analyst Recommendations Biased? Evidence from Corporate Bankruptcies77 cited
1997Strategic Auditor Behavior and Going‐Concern Decisions

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77 cited

2020Audit committee ownership and audit report lag: evidence from Australia75 cited

2012Drivers of voluntary audit in Finland: to be or not to be audited?68 cited

2002Aggressive Client Reporting: Factors Affecting Auditors' Generation of Financial Reporting Alternatives59 cited

2007The effect of qualified auditors' opinions on share prices: evidence from Jordan58 cited

2001The Demand for the UK Small Company Audit an Agency Perspective58 cited

2012Factors influencing auditor change: evidence from Malaysia54 cited