Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism?
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DOI: 10.1016/j.adiac.2017.12.004
Abstract: Abstract Geiger, Raghunandan, and Rama (2005) examine auditor going-concern decisions prior to client bankruptcy in the periods surrounding the enactment of the Sarbanes-Oxley Act (2002) at the start of this century and find evidence of… read more here.
Keywords: bankrupt clients; conservatism; auditor; concern ... See more keywords