Chiang, Hsiang-Tsai; Lin, Shu-Lin - In: Global Journal of Business Research 6 (2012) 4, pp. 1-22
This study examines the factors that lead to issuing negative opinions on semiannual reports while issuing positive opinions in annual reports from the perspective of auditor-client relationships in listed companies in Taiwan. The empirical results show that the importance of the client is...