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  • Search: subject_exact:"Audit opinion"
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Year of publication
Subject
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Financial audit 168 Wirtschaftsprüfung 168 Bestätigungsvermerk 154 Auditor's report 153 Jahresabschlussprüfung 61 Financial statement audit 60 audit opinion 60 Audit opinion 50 Dienstleistungsqualität 38 Service quality 38 Berichtswesen 27 Reporting 27 Going concern 26 Fortführungsprinzip 22 Accounting policy 20 Bilanzpolitik 20 Fee (Remuneration) 18 Honorar 18 China 17 Corporate Governance 16 Corporate governance 16 Internal control 16 Internes Kontrollsystem 16 USA 15 United States 15 Financial statement 13 Jahresabschluss 13 Bank 11 Deutschland 11 IFRS 11 audit quality 11 Abschlussprüferrecht 10 Audit regulation 10 Börsenkurs 10 EU countries 10 EU-Staaten 10 Germany 10 Share price 10 Aktiengesellschaft 9 Audit quality 9
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Online availability
All
Undetermined 90 Free 67 CC license 12
Type of publication
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Article 207 Book / Working Paper 44 Other 2 Journal 1
Subcategories
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Article in journal 194 Book section 11 Working paper 4 Proceedings 3 Annual report 1 Case study 1 Guidebook 1 Report 1
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Language
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English 211 German 25 Undetermined 15 Spanish 3 Dutch 1
Author
All
Fakhfakh, Mondher 4 Njoku, Jonathan 4 Amernic, Joel 3 Arrondo García, Rubén 3 Craig, Russell 3 Fernández Méndez, Carlos 3 Franzoni, Luigi Alberto 3 Pathan, Shams 3 Quick, Reiner 3 Raghunandan, K. 3 Simnett, Roger 3 Smieliauskas, Wally 3 Spathis, Charalambos 3 Tsipouridou, Maria 3 Agoglia, Christopher P. 2 Al-mulla, Mazen 2 AlSmadi, Safaa Adnan 2 Alexander, David 2 Alkhataybeh, Ahmad 2 Archer, Lan 2 Asare, Stephen Kwaku 2 Asbahr, Karsten 2 Atmini, Sari 2 Azam, Mohammed Riaz 2 Berglund, Nathan R. 2 Bozhinovska-Lazarevska, Zorica 2 Bradbury, Michael E. 2 Carson, Elizabeth 2 Dang Ngoc Hung 2 Djamhuri, Ali 2 Dzikrullah, Achmad Dzulfikar 2 Emenyonu, Emmanuel N. 2 Forgione, Dana A. 2 García-Fernández, Roberto 2 Geng, Chunxiao 2 González-Díaz, Belén 2 Harymawan, Iman 2 Hu, Fang 2 Huang, Rongbing 2 Iuliano, Giuseppe 2
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Institution
All
Bonner Europa-Symposion <12, 2000, Bonn> 1 EconWPA 1 Europäische Union / Finanzstabilisierungsfazilität 1 Institut der Wirtschaftsprüfer in Deutschland 1 Niedersachsen / Ministerium für Soziales, Frauen, Familie und Gesundheit 1 Rijksuniversiteit Gent / Faculteit Economie en Bedrijfskunde 1 Springer Fachmedien Wiesbaden 1
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Published in...
All
Managerial auditing journal 11 International journal of auditing : IJA 10 Auditing : a journal of practice & theory 8 Accounting horizons : a quarterly publication of the American Accounting Association 6 Cogent business & management 6 Cogent Business & Management 5 Advances in accounting : a research annual 4 International journal of critical accounting : IJCA 4 Journal of accounting and public policy 4 Journal of international accounting auditing & taxation 4 RWZ aktuell : Recht & Rechnungswesen 4 Abacus : a journal of accounting, finance and business studies 3 International Journal of Accounting, Auditing and Performance Evaluation 3 Issues in accounting education 3 Journal of accounting research 3 Journal of international accounting research 3 Managerial Auditing Journal 3 Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 3 Acta Universitatis Danubius / Oeconomica 2 Asian journal of accounting & governance 2 Asian journal of accounting research 2 Auditing and Accounting Studies 2 China journal of accounting research : CJAR 2 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 2 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 2 Finance research letters 2 International journal of economics and finance 2 Journal of applied accounting research 2 Journal of contemporary accounting & economics 2 Spanish journal of finance and accounting 2 The accounting review : a publication of the American Accounting Association 2 The international journal of accounting : TIJA 2 WPg : Kompetenz schafft Vertrauen 2 Accounting & taxation : AT 1 Accounting Forum 1 Accounting and finance 1 Accounting and taxation review : A&TR 1 Accounting forum : advancing the interdisciplinary and global connection of accounting research 1 Accounting in Europe 1 African Journal of Accounting, Auditing and Finance 1
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Source
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ECONIS (ZBW) 217 RePEc 13 Other ZBW resources 11 EconStor 10 BASE 3
Showing 1 - 50 of 238
 
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Audit Opinion Prediction Using the Decision Tree Algorithm
Gadžo, Amra; Suljić, Mirza; Herić, Erna - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015561928
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External market environment, audit opinion, and enterprise innovation
Xing, Chunyu; Meng, Hang; Sun, Longyuan - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640966
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The relationship between earnings management and audit opinion
Dang Ngoc Hung; Tran Manh Dung - 2025
This study is conducted to investigate the relationship between earnings management (EM), audit quality (AQ) and qualified opinion of financial statements (AO) of listed firms on Vietnam Stock Exchange. Data were collected from 499 listed firms from 2018 to 2020 with 1,497 observations, of which...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611277
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Do audit reports really matter? : The case of BDO's audit of AmTrust
Keyser, John D.; Sheu, Robert J.; Skomra, Piotr A. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073779
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Mergers & acquisition decisions in the energy sector based on financial transparency and audit opinions
Robu, Ioan-Bogdan; Aevoae, George; Mardiros, Daniela Neonila - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553186
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EU corporate sustainability performance and qualified audit opinion : the role of audit committee independence
Dimitropoulos, Panagiotis - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015207207
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Audit opinion research: overview and research agenda
Nurhidayah, Nurhidayah; Sudarma, Made; Djamhuri, Ali; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456668
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Corporate violations and audit opinions : warning effect or uncovering effect?
Qi, Wenping; Bi, Yongqi; Chen, Weixue; Wang, Dianpeng; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372172
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Organization capital and modified audit opinion
Matonti, Gaetano; Iuliano, Giuseppe; Vlismas, Orestes - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015353492
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Impact of the COVID-19 pandemic on audit quality : evidence from China
Huang, Rongbing - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015195105
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Key audit matters as insights into auditors' professional judgement : Evidence from the European Union
Cameran, Mara; Campa, Domenico - 2025
The European Union (EU) Regulation 537/2014 introduced the mandatory disclosure of Key Audit Matters (KAMs) within an auditor’s report, with the aim of increasing the informational value of these reports. Extant research, however, shows contrasting results as to whether KAM disclosure is...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437938
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Audit opinion research : overview and research agenda
Nurhidayah Nurhidayah; Sudarma, Made; Djamhuri, Ali; … - 2024
The purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data was collected from Scopus and Dimension sources and then filtered by criteria so that the total final data analyzed bibliometrically was 709 over...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530808
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Key audit matters' tone and audit opinions : genuine or strategic disclosure
Duan, Mingli; Huang, Rongbing - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609391
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The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions : an experimental investigation
Höfmann, Michelle; Pott, Christiane; Quick, Reiner - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532552
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Organization capital and modified audit opinion
Matonti, Gaetano; Iuliano, Giuseppe; Vlismas, Orestes - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015324577
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Skill is power : does the executive's IT background affect the audit opinion?
Liu, Zihao; Huang, Yinwei - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609459
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When are going concern audit opinions more informative? : an analysis of auditor reasons and ex post accuracy
Desai, Vikram; Kim, Joung W.; Beck, Allison Kristina; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611738
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Does ESG rating disagreement affect audit opinions?
Zhang, Cheng; Zha, Qianyao; Sun, Xun; Chen, Liping - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211209
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The impact of COVID-19 on professional scepticism during audit engagement in Fiji : a social theory perspective
Azam, Mohammed Riaz; Singh, Sonia; Devi, Liteshni; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059631
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Does auditing detect and suppress earnings management? : evidence from Türkiye
Onay, Ahmet; Benligiray, Serdar - 2024
This study examines the relationship between auditing factors and earnings management practices. Specifically, it inves- tigates the effects of audit opinion and audit firm size on earnings management. The methodology is a combination of qualitative and quantitative analyses. We constructed...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015411503
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Corporate innovation and the auditor's assessment of going concern
Guo, Feng; Masli, Adi; Xu, Yang; Zhang, Joseph H. - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013531835
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The effect of the information quantity announcement on modified audit opinion : evidence from Chinese A-shares listed companies
Zhang, Qiong; Rahmat, Mohd-Mohid - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015564228
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Do auditors favor clients with government favoritism?
Xuan, Yang; Yin, Xingqiang; Zhang, Joseph H. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015057020
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Shaping Market Perceptions: An Investigation into Macedonian Bank Stock Prices and their Drivers
Malchev, Bojan; Bozhinovska-Lazarevska, Zorica - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337532
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Factors affecting the quality of financial statements from an audit point of view: A machine learning approach
Hung, Dang Ngoc; Van, Vu Thi Thuy; Archer, Lan - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014527465
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Influence of enterprise innovation on auditor behavior
Xing, Chunyu; Li, Xiaorui; Meng, Hang - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015061725
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Factors affecting the quality of financial statements from an audit point of view : a machine learning approach
Dang Ngoc Hung; Vu Thi Thuy Van; Archer, Lan - 2023
This study examines the influence and importance of firm characteristics on the quality of financial statements of listed companies in Vietnam's stock market from the audit point of view. We use regression models and machine learning algorithms to investigate data from 2225 observations of...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014468938
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Green finance policy, financial risk, and audit quality : evidence from China
Tian, Yunlin; Pan, Xiaofei - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014584365
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The effect of social capital on auditor's performance
Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - 2023
This paper investigates the relationship between social capital and auditor’s performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational, and the relationship between research variables...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014305665
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Back to where it started? : do expanded auditor's reports become sticky, generic and boilerplate over time?
Seebeck, Andreas - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014635133
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Regulatory investigations, media coverage, and audit opinions
Li, Xuelian; Dong, Liang; Kot, Hung Wan; Liu, Morris Ming - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065727
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Using International Standard No. 530 to improve information in auditors' reports
Al Shanti, Ayman Mohammad; Al Natour, Abdul Rahman; … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014340139
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Do customers' financial restatements affect how auditors respond to their suppliers? : evidence from China
Hu, Sujie; Qian, Yuting; Hu, Sumin - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014483095
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Shaping market perceptions : an investigation into Macedonian bank stock prices and their drivers
Malchev, Bojan; Bozhinovska-Lazarevska, Zorica - 2023
This research paper examines the effects of return on assets (ROA), earnings per share (EPS), and audit opinion as a control variable, on the stock prices of banks in North Macedonia. The main objective of this study is to investigate the impact of these financial indicators on the stock prices...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015327285
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Determining the effectiveness of going concern audit opinion by ISA 570
Triani, Ni Nyoman Alit; Satyawan, Made Dudy; Yanthi, … - 2017
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011940867
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Errors in the auditor's report : a teaching case
Brasel, Kelsey R.; Draeger, Michelle A.; Rapley, Eric T. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015135021
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Political turnover and audit opinion : evidence from China
He, Ku; Pan, Xiaofei; Tian, Yunlin; Wu, Yanling - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015135163
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Does enterprise digital transformation affect audit opinion type? : based on business evidence of Chinese listed companies
Dong, Xiaohong; Jiang, YinWei - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015153117
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Legal infrastructure construction and audit opinion : evidence from the implementation of China's new securities law
Li, Ziwei; Li, Xin - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015191095
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What does the auditor say? : auditors' disclosures of critical audit matters and audit fees
Chen, Jeff Zeyun; Nelson, Karen K.; Wang, Yanyan; Yu, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015179791
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Expanded auditor's reports and voluntary disclosure
Huang, Wenxuan; Xu, Weidong; Li, Donghui; Liu, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453892
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Societal trust and modified audit opinions : international evidence
Rezaee, Zabihollah; Yang, Donghe; Zhou, Gaoguang; Zhou, Jing - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550136
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Accounting firm organization structure and audit risk management : evidence from Chinese domestic accounting firms
Chen, Li; Fan, Wenhao; Wu, Yumei; Zhou, Haiyan - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550189
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Auditors' response to controlling shareholders' share pledging : evidence from audit opinions and audit fees
Chan, K. Hung; Jiang, Ellen Jin; Mo, Phyllis Lai Lan; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484302
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A study on audit report timeliness: The Macedonian Stock Exchange
Stevčevska-Srbinoska, Dušica; Srbinoski, Igor - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015192104
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Investor sentiment and audit opinion shopping
Amin, Keval; Eshleman, Dan; Guo, Peng - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012625751
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Effect of abnormal audit fees on company loyalty, with public accounting office sizes and audit opinions as moderating variables
Syahbana, Syahri; Amarullah, Fitriany - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012501732
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A study on audit report timeliness : the Macedonian Stock Exchange
Stevčevska-Srbinoska, Dušica; Srbinoski, Igor - 2021
Financial statements reflect important information about the entity's financial position, operating performance, and cash flows and must be made available in a timely fashion to all interested factions to stimulate opportune business judgments. Ergo, this paper examines the association of the...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012821371
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How audit effort affects audit quality: An audit process and audit output perspective
Xiao, Tusheng; Geng, Chunxiao; Yuan, Chun - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012621039
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Audit fees, audit report lag and abnormal tone : evidence from China
Teng, Zhong-Lu; Han, Jin - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013539442
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