A stochastic dominance analysis of the issuance of qualified opinions

Seipel, Cindy; Tunnell, Larry
January 2000
American Business Review;Jan2000, Vol. 18 Issue 1, p32
Academic Journal
Investigates the changes in stochastic dominance characteristics that are associated with the issuance of qualified opinions. Association between abnormal returns and the issuance of qualified opinions; Impact of qualified opinions on market reactions; Abolition of qualified opinion as a disclosure option.


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