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Early Prompt and Response: The Effects of Auditors’ Responses to Quarterly Management Assessment on Auditors’ Going Concern Reporting Judgments

https://doi.org/10.2139/ssrn.4120500
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48/48 checkable references clean · checked 2026-08-03

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

21 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

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no DOI — not checkedGoing concern opinions and the market's reaction to bankruptcy filings
no DOI — not checkedAre auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
no DOI — not checkedUpdate No. 2014-15-Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern
no DOI — not checkedKPMG stands by audits of Silicon Valley Bank and Signature Bank
no DOI — not checkedFairness as a dependent variable: Why tough times can lead to bad management
no DOI — not checkedThe difficult client-acceptance decision in Canadian audit firms: A field investigation
no DOI — not checkedThe relationship between client advocacy and audit experience: An exploratory analysis
no DOI — not checkedProposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs
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no DOI — not checkedThe need to control for regression to the mean in social psychology studies
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