Journal article
Secrecy culture and audit opinion: Some international evidence
Journal of International Financial Management & Accounting, Vol.28(3), pp.274-307
2017
Abstract
We examine whether and how auditors respond to audit risks arising from secrecy culture when making audit opinion decisions. Using a sample of international Big N auditors from 33 countries, we find strong and robust evidence that auditors are more likely to issue modified audit opinions to clients domiciled in countries with a strong secrecy culture. In addition, we find that the association between secrecy culture and auditors' propensity to issue modified audit opinions is less pronounced in countries with strong investor protection than that in countries with weak investor protection.
Details
- Title
- Secrecy culture and audit opinion: Some international evidence
- Authors/Creators
- T.T.Y. Chen (Author/Creator) - Hong Kong Shue Yan UniversityF.F. Zhang (Author/Creator) - Murdoch UniversityG.S. Zhou (Author/Creator) - Hong Kong Baptist University
- Publication Details
- Journal of International Financial Management & Accounting, Vol.28(3), pp.274-307
- Publisher
- Wiley
- Identifiers
- 991005540122007891
- Copyright
- © 2016 John Wiley & Sons Ltd.
- Murdoch Affiliation
- School of Business and Governance
- Language
- English
- Resource Type
- Journal article
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- Citation topics
- 6 Social Sciences
- 6.10 Economics
- 6.10.63 Corporate Governance
- Web Of Science research areas
- Business, Finance
- ESI research areas
- Economics & Business