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Keywords: Audit opinion shopping
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2026) 34 (3): 633–660.
Published: 04 November 2025
...Esmaeil Amiri; Hossein Fakhari Purpose The aim of this study is to develop a comprehensive index for evaluating the audit opinion shopping. To achieve this, various criteria have been taken into account to create an index that effectively assesses the extent of this practice. Ultimately, the study...
