Audit Opinions: Are They Really Different for Family Businesses?
The article poses a dual research question: What are the determining factors of the type of audit opinion in a stressed economic environment and do these factors differ between family and nonfamily firms? Our results show that auditor tenure and return on assets (ROA) raise the probability of receiv...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2019-06-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/2158244019856725 |