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
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