Audit quality and sentiment biases in going-concern opinions
ABSTRACT This research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using market data vary only in time series and not in c...
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| 主要な著者: | , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Universidade de São Paulo
2024-11-01
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| シリーズ: | Revista Contabilidade & Finanças |
| 主題: | |
| オンライン･アクセス: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772024000300503&lng=en&tlng=en |
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