Discuss the term ‘concurrent disclosures’ in event studies in accounting and auditing.

1. In your opinion, to what extent does the media disclosure of audit opinions affect stock prices?

2. What reasons lie behind the differences in findings of studies conducted in Europe and in the US in the area of capital market research in auditing?

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3. Discuss the term ‘concurrent disclosures’ in event studies in accounting and auditing.

4. In your opinion, why, in spite of the increasing role of the independent auditor in the capital market economy, is the audit opinion not considered as a determinant factor in investing and financing decisions?

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