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.
Download PDF
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.
Each author name for a Columbia Business School faculty member is linked to a faculty research page, which lists additional publications by that faculty member.
Each topic is linked to an index of publications on that topic.