2022
DOI: 10.1108/jfra-02-2021-0056
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The impact of qualified audit opinion on stock returns: an empirical study at Amman stock exchange

Abstract: Purpose This paper aims to investigate the impact of qualified audit opinions on the returns of stocks listed at Amman Stock Exchange (ASE) after the introduction of the recent amendments by the International Auditing and Assurance Standard Board (IAASB) on audits reporting and conclusions. It further investigates if results differ between first time qualified and sequenced qualifications, and between plain qualified opinion and qualifications with going concern. Design/methodology/approach Audit opinions’ a… Show more

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(1 citation statement)
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“…Auditor opinion has a positive effect because Indonesian banking management is aware of the importance of getting an unqualified or modified unqualified opinion for going concerned (Bayo Flees & Mouselli, 2022;Sandhu, 2022). Therefore, banking directors try to achieve this opinion by conducting earnings management (Baskaran et al, 2020).…”
Section: Effect Of Rationalization On Financial Statement Fraudmentioning
confidence: 99%
“…Auditor opinion has a positive effect because Indonesian banking management is aware of the importance of getting an unqualified or modified unqualified opinion for going concerned (Bayo Flees & Mouselli, 2022;Sandhu, 2022). Therefore, banking directors try to achieve this opinion by conducting earnings management (Baskaran et al, 2020).…”
Section: Effect Of Rationalization On Financial Statement Fraudmentioning
confidence: 99%