Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions
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DOI: 10.1287/mnsc.2020.3891
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 ... read more here.
Keywords: concern opinions; third party; going concern; fiduciary duties ... See more keywords