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- aggregation classification "A1".
- aggregation creator B413017.
- aggregation creator B413018.
- aggregation creator person.
- aggregation date "2006".
- aggregation format "application/pdf".
- aggregation hasFormat 882521.bibtex.
- aggregation hasFormat 882521.csv.
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- aggregation hasFormat 882521.doc.
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- aggregation hasFormat 882521.yaml.
- aggregation isPartOf urn:issn:0013-063X.
- aggregation language "eng".
- aggregation rights "I have transferred the copyright for this publication to the publisher".
- aggregation subject "Business and Economics".
- aggregation title "Post-enron implicit audit reporting standards: sifting through the evidence".
- aggregation abstract "The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the external audit (Callen and Morel (2002); Chaney and Philipich (2002); Krishnamurthy et al. (2002); Asthana et al. (2003)). One commonsensical reaction on behalf of auditors should have been to apply the existing rules more carefully and, thus, issue more non-clean opinions on the financial statements they have audited. This is exactly what we see. Closer scrutiny reveals that the higher incidence of non-clean audit opinions is not due to the (substantial) changes in the audit client list or their balance sheets. This study mirrors earlier results where auditors relaxed their standards following a drop in business risk (Geiger and Raghunandan, (2001), (2002); Francis and Krishnan, (2002)).".
- aggregation authorList BK731790.
- aggregation endPage "403".
- aggregation issue "3".
- aggregation startPage "389".
- aggregation volume "154".
- aggregation aggregates 883747.
- aggregation isDescribedBy 882521.
- aggregation similarTo s10645-006-9016-z.
- aggregation similarTo LU-882521.