| dc.contributor.author | Jatiningsih, Dyah Ekaari Sekar | |
| dc.date.accessioned | 2020-06-06T08:16:41Z | |
| dc.date.available | 2020-06-06T08:16:41Z | |
| dc.date.issued | 2019-08-29 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/34889 | |
| dc.description.abstract | This paper presents result of experimental test in which subject as auditors will be
observed in terms of their tendency to compromise the opinion, under rational
economic decision. In Indonesia, extant research investigating opinion shopping from
management’s initiatives shows that opinion shopping regarding going concern
consideration do exist. Additionally, previous research shows some factors affecting
management’s acceptance on going concern opinion. However, causal relationship is
not yet fully confirmed. Laboratory experiment conducted in this research
investigating opinion shopping phenomenon, allows us to observe more directly
subjects behavior and its relation to costly situation and their moral reasoning, than
either testing an existence of opinion shopping based on secondary data or observing
management’s acceptance of going concern opinion based on surveys. Contributing to
the literature by providing confirmation of cause and effect relationship between
auditor’s independence and compromising behavior, this study is starting point of
more explanatory study investigating opinion shopping phenomenon | en_US |
| dc.subject | opinion shopping, going concern opinion, independence, costly situation, moral reasoning | en_US |
| dc.title | OPINION SHOPPING: DOES AUDITOR’S INDEPENDENCE RELATE TO COMPROMISING BEHAVIOR? | en_US |
| dc.type | Presentation | en_US |
