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.

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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.

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