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