The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence
It is stated in the financial reporting literature that companies in a competitive industry will pursue better disclosure policies. On the other hand, Product market competition substitutes internal governance that reduces agency costs. This study investigates the effect of product market competitio...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2022-05-01
|
| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_41717_08409fa14aa501bf4094326d987006a3.pdf |