Amir Ziv

A Theoretical Examination of the Market Reaction to Auditors' Qualifications

Abstract:
Studies the responsiveness of manager clients to opinions made by auditors based on their qualifications through an equilibrium model. Discussion on the two-period equilibrium model; Propositions on high report of auditors; Related studies on audit opinions and market opinion.

Source: Journal of Accounting Research
Exact Citation:
Melumad, Nahum, and Amir Ziv. "A Theoretical Examination of the Market Reaction to Auditors' Qualifications." Journal of Accounting Research 35, no. 2 (Fall 1997): 239-56.
Volume: 35
Number: 2
Pages: 239-56
Date: Fall 1997