Xing, Cunyu; Yuwen, Huilan; Yang, Dan - In: China journal of accounting studies 11 (2023) 4, pp. 864-896
Using listed companies from 2010 to 2019 in China, we investigate whether firms engage in opinion shopping activities when firms dismiss the auditors following a goodwill impairment. We find that firms tend to dismiss the incumbent auditors after receiving a goodwill impairment opinion and...