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
When are going concern audit opinions more informative? An analysis of auditor reasons and ex post accuracy
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DOI: 10.1108/jaar-09-2023-0265
Abstract: PurposeWe examine the content of auditors’ going concern opinions (GCOs) to investigate how the market reacts to particular explanations and to the overall number of reasons presented by auditors. We investigate whether the market reacts… read more here.
Keywords: cash; debt; market; going concern ... See more keywords
Impact of the Lebanese multidimensional crisis on audit processes and resources: implications for going concern assessments
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DOI: 10.1108/maj-08-2024-4442
Abstract: Purpose This study aims to examine auditors’ perceptions of the changes in audit processes, fees, salaries and trainings during the Lebanese multidimensional crisis. The aim is to understand how going concern assessments were affected by… read more here.
Keywords: going concern; concern assessments; audit processes; crisis ... See more keywords
Greater Reliance on Major Customers and Auditor Going‐Concern Opinions
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DOI: 10.1111/1911-3846.12551
Abstract: In this study, we predict and provide evidence that distressed firms that rely more heavily on major customers for sales have a comparatively higher incidence of receiving going‐concern opinions (GCOs). Moreover, we find that the… read more here.
Keywords: reliance major; principaux clients; que; going concern ... See more keywords
Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?
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DOI: 10.1111/auar.12300
Abstract: A number of previous studies use auditor propensity to issue a going concern opinion (GCO) as a proxy of audit quality when examining a sample of financially distressed firms. This study examines whether audit quality… read more here.
Keywords: quality; audit quality; financially distressed; distressed firms ... See more keywords
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
Analysis of going concern modified audit report in Indonesia and Singapore
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DOI: 10.1504/ijbg.2018.10009524
Abstract: Audit reports are very useful for both internal and external decision makers as they provide assurance over financial reports which often reflect the going-concern ability of a company. Going-concern-modified audit reports are seen as a… read more here.
Keywords: modified audit; concern modified; audit; audit report ... See more keywords
Pengaruh Financial Distress, Total Asset Turnover, dan Audit Tenure pada Pemberian Opini Going Concern
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DOI: 10.24843/eja.2020.v30.i09.p17
Abstract: The purpose of this study is to obtain empirical evidence of the influence of financial distress, total asset turnover, and audit tenure on going concern opinion. Research located on the Indonesia Stock Exchange (BEI) especially… read more here.
Keywords: financial distress; distress total; total asset; going concern ... See more keywords
Audit Evidence Supporting Going Concern of a Company
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DOI: 10.31767/su.3(82)2018.03.09
Abstract: The information base providing the audit evidence of going concern of a company is studied. The requirements on the quantity and quality of the audit evidence to be obtained by the audit of financial statements… read more here.
Keywords: audit; company; audit evidence; going concern ... See more keywords
Research Trends in Going Concern Assessment and Financial Distress in Last Two Decades: A Bibliometric Analysis
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DOI: 10.3390/risks12120184
Abstract: Over time, companies have faced many crises that have impacted their capacity to remain operational in the market. When going through periods of financial distress, companies must find solutions to face the risks and to… read more here.
Keywords: analysis; financial distress; going concern; research ... See more keywords