...Heesun Chung; Yewon Kim Purpose The purpose of this study is to examine whether the change in accounting standards from the rules-based local GAAP to the principles-based IFRS influences a manager’s opportunistic auditor choice for a favorable audit opinion, opinion shopping (OS) behavior...

...Kati Pajunen; Jani Saastamoinen Purpose The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables earnings management...