volume 30, issue 3, P244-276 2015
DOI: 10.1108/maj-12-2013-0973
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Thanyaluk Vichitsarawong, Sompong Pornupatham

Abstract: Purpose – The purpose of this paper is to examine the association between audit opinion and earnings persistence of listed companies in Thailand from 2004 to 2008. Design/methodology/approach – We use archival data and hand collected data in regression analysis. Content analysis was used to perform decomposition analysis of audit modifications. Findings – Firms rec…

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