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• W2028405659 abstract "ABSTRACT From an analysis of audit reports issued between 1988 and 1991 for companies listed on the Australian Stock Exchange, it was found that the receipt of an audit qualification is a factor that influences companies to change auditors for the subsequent period. The ‘subject to’ ‘going concern’ qualification had a greater impact than a limited scope or an uncertainty ‘subject to’ qualification in influencing an auditor switch which suggests ‘subject to’ qualification types should not be considered as a homogeneous group. This finding may have particular relevance for the accounting profession in countries in the Asia-Pacific region which may be considering the removal of all ‘subject to’ opinions. The result suggests it would be prudent to examine objectively and extensively the usefulness of each form of the ‘subject’ to qualifications prior to eliminating them altogether. It is also inferred that companies that switch auditors on receipt of a qualified audit opinion are more likely to obtain an unqu..." @default.
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• W2028405659 date "1996-12-01" @default.
• W2028405659 modified "2023-09-26" @default.
• W2028405659 title "Audit Opinions and Auditor Switching: Some Recent Australian Evidence" @default.
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• W2028405659 doi "https://doi.org/10.1080/10293574.1996.10510500" @default.
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