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This study examines the effect of managerial fiduciary duties on the likelihood of firms receiving going concern (GC) opinions from their auditors. We exploit an influential 1991 legal ruling that… Click to show full abstract
This study examines the effect of managerial fiduciary duties on the likelihood of firms receiving going concern (GC) opinions from their auditors. We exploit an influential 1991 legal ruling that ...
Keywords:
concern opinions;
third party;
going concern;
fiduciary duties;
managerial fiduciary
Journal Title: Management Science
Year Published: 2021
Link to full text (if available)
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Journal Title: Management Science
Year Published: 2021
Link to full text (if available)
Share on Social Media: Sign Up to like & get
recommendations!