Does opinion shopping impair auditor independence and audit quality?

Journal of Accounting Research

Volumn 44, Issue 3, 2006, Pages 561-583

  Lu, Tong ^a  

^a UNIVERSITY OF HOUSTON   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33745292397     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2006.00211.x     Document Type: Article

References (7)

1. DYE, R. "Informationally Motivated Auditor Replacement. "Journal of Accounting & Economics 14 (1991): 347-74.
2. GIGLER, F., AND T. HEMMER. "Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports." The Accounting Review 76 (2001): 471-93.
3. LENNOX, C. "Audit Quality and Auditor Switching: Some Lessons for Policy Makers." Working paper, Hong Kong University of Science and Technology, 1998.
4. SECURITIES AND EXCHANGE COMMISSION (SEC). "Disclosure Amendments to Regulation S-K, Form 8-K and Schedule 14A Regarding Changes in Accountants and Potential Opinion Shopping Situations." Washington, DC: SEC, 1988.
5. TAUB, S. "Auditors Rotating at a Dizzying Pace." February 18, 2005 〈http://www.CFO.com〉.
6. TEOH, S. "Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches." Journal of Accounting Research 30 (1992): 1-25.
7. VENUGOPALAN, R. "Conservatism in Accounting: Good or Bad?" Working paper, University of Chicago, 2004.