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| Author: | Ameen, E. Chan, K. Guffey, D. |
| Title: | Information content of qualified audit opinions for over-the-counter firms |
| Journal: | Journal of Business Finance and Accounting
1994 : OCT, VOL. 21:7, p. 997-1012 |
| Index terms: | INFORMATION AUDITING OVER THE COUNTER MARKET |
| Language: | eng |
| Abstract: | This study investigates the information content of the initial public announcement of an audit qualifications for a sample of American firms traded over-the-counter. These firms have smaller predisclosure information sets than New York Stock Exchange (NYSE) and American Stock Exchange (ASE) firms. The results of research focusing on NYSE and ASE firms cannot, therefore, be extended to the over-the-counter market. |
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