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Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis
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Outgoing claims: the papers this work cites, builds on, or argues with.
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STRATEGIC CHANGE IN THE TURNAROUND PROCESS: THEORY AND EMPIRICAL EVIDENCE
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Strategic networks
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Verbal Expressions of Uncertainty and Probability
inferredcites →https://doi.org/10.1002/9781118267806openalex-extracted
Corporate financial distress and bankruptcy : predict and avoid bankruptcy, analyze and invest in distressed debt
inferredcites →https://doi.org/10.1002/9781118872208.ch24openalex-extracted
AU‐C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
inferredcites →https://doi.org/10.1002/9781119449485openalex-extracted
Codification of Statements on Auditing Standards
inferredcites →https://doi.org/10.1002/for.3980010305openalex-extracted
How probable is probable? A numerical translation of verbal probability expressions
inferredcites →https://doi.org/10.1002/int.4550070502openalex-extracted
A cognitive model of the auditor's going-concern judgment
inferredcites →https://doi.org/10.1002/smj.371openalex-extracted
Meta‐analyses of post‐acquisition performance: indications of unidentified moderators
inferredcites →https://doi.org/10.1002/smj.4250150506openalex-extracted
Retrenchment: Cause of turnaround or consequence of decline?
inferredcites →https://doi.org/10.1006/cpac.1998.0325openalex-extracted
AUDITOR LIABILITY AND THE DEVELOPMENT OF A STRATEGIC EVALUATION OF GOING CONCERN
inferredcites →https://doi.org/10.1007/bf02686861openalex-extracted
Verbal uncertainty expressions: A critical review of two decades of research
inferredcites →https://doi.org/10.1007/s10551-008-9851-8openalex-extracted
Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based
inferredcites →https://doi.org/10.1007/s10645-006-9016-zopenalex-extracted
Post-Enron Implicit Audit Reporting Standards: Sifting through the Evidence
inferredcites →https://doi.org/10.1007/s11146-006-6961-xopenalex-extracted
Contagion or Competition: Going Concern Audit Opinions for Real Estate Firms
inferredcites →https://doi.org/10.1007/s11156-006-0003-xopenalex-extracted
A re-evaluation of auditors’ opinions versus statistical models in bankruptcy prediction
inferredcites →https://doi.org/10.1016/0165-4101(84)90018-1openalex-extracted
Qualified audit opinions and stock prices
inferredcites →https://doi.org/10.1016/0165-4101(86)90013-3openalex-extracted
Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions
inferredcites →https://doi.org/10.1016/0165-4101(91)90008-copenalex-extracted
Informationally motivated auditor replacement
inferredcites →https://doi.org/10.1016/0165-4101(92)90019-xopenalex-extracted
The effects of qualified audit opinions on earnings response coefficients
inferredcites →https://doi.org/10.1016/0278-4254(95)00020-fopenalex-extracted
Evidence on opinion shopping from audit opinion conservatism
inferredcites →https://doi.org/10.1016/0278-4254(95)00062-3openalex-extracted
The information content of the auditor's going concern evaluation
inferredcites →https://doi.org/10.1016/0360-8352(93)90300-mopenalex-extracted
Neural network performance on the bankruptcy classification problem
inferredcites →https://doi.org/10.1016/0377-2217(93)e0274-2openalex-extracted
A neural network for classifying the financial health of a firm
inferredcites →https://doi.org/10.1016/0748-5751(96)00024-3openalex-extracted
Using a bankruptcy model in the auditing course: The evaluation of a company as a going concern
inferredcites →https://doi.org/10.1016/0890-8389(89)90032-2openalex-extracted
The going-concern qualification debate: Some UK evidence
inferredcites →https://doi.org/10.1016/j.aos.2009.01.004openalex-extracted
Financial crisis and the silence of the auditors
inferredcites →https://doi.org/10.1016/j.aos.2009.06.003openalex-extracted
The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis
inferredcites →https://doi.org/10.1016/j.aos.2012.03.001openalex-extracted
The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies
inferredcites →https://doi.org/10.1016/j.bar.2004.09.003openalex-extracted
What do we know about audit quality?
inferredcites →https://doi.org/10.1016/j.dss.2008.01.003openalex-extracted
Predicting going concern opinion with data mining
inferredcites →https://doi.org/10.1016/j.intacc.2009.06.002openalex-extracted
The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults
inferredcites →https://doi.org/10.1016/j.jacceco.2003.06.004openalex-extracted
An empirical analysis of auditor reporting and its association with abnormal accruals
inferredcites →https://doi.org/10.1016/j.jacceco.2003.12.002openalex-extracted
Audit quality and executive officers’ affiliations with CPA firms
inferredcites →https://doi.org/10.1016/j.jacceco.2004.09.004openalex-extracted
In denial? Stock market underreaction to going-concern audit report disclosures
inferredcites →https://doi.org/10.1016/j.jacceco.2006.12.004openalex-extracted
Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia
inferredcites →https://doi.org/10.1016/j.jacceco.2011.03.002openalex-extracted
The effect of SOX on small auditor exits and audit quality
inferredcites →https://doi.org/10.1016/j.jacceco.2012.06.002openalex-extracted
The consequences of protecting audit partners’ personal assets from the threat of liability
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2003.08.002openalex-extracted
Going-concern judgments: An experimental test of the self-fulfilling prophecy and forecast accuracy
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2004.10.003openalex-extracted
The auditor’s going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2006.03.005openalex-extracted
Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2006.09.004openalex-extracted
Auditors’ decision-making under going-concern uncertainties in low litigation-risk environments: Evidence from Hong Kong
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2006.09.005openalex-extracted
The civil justice system and going concern audit reports: Comments on “Auditors’ decision-making under going concern uncertainties in low litigation risk environments: Evidence from Hong Kong”
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.02.001openalex-extracted
Client importance and non-Big 5 auditors’ reporting decisions
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.11.003openalex-extracted
Delays in reporting price-sensitive information: The case of going concern
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2010.06.007openalex-extracted
Do the Big 4 and the Second-tier firms provide audits of similar quality?
inferredcites →https://doi.org/10.1016/j.jbankfin.2007.07.014openalex-extracted
Comparing the performance of market-based and accounting-based bankruptcy prediction models
inferredcites →https://doi.org/10.1016/j.jbankfin.2008.11.003openalex-extracted
Accounting-based versus market-based cross-sectional models of CDS spreads
inferredcites →https://doi.org/10.1016/j.racreg.2009.11.002openalex-extracted
Internal control deficiencies and the issuance of going concern opinions
inferredcites →https://doi.org/10.1016/s0148-6195(99)00009-0openalex-extracted
Identifying failing companies: a re-evaluation of the logit, probit and DA approaches
inferredcites →https://doi.org/10.1016/s0165-1765(03)00032-6openalex-extracted
Interaction terms in logit and probit models
inferredcites →https://doi.org/10.1016/s0165-4101(00)00005-7openalex-extracted
The impact of improved auditor independence on audit market concentration in China
inferredcites →https://doi.org/10.1016/s0165-4101(00)00025-2openalex-extracted
Do companies successfully engage in opinion-shopping? Evidence from the UK
inferredcites →https://doi.org/10.1016/s0165-4101(01)00010-6openalex-extracted
Does size matter? The influence of large clients on office-level auditor reporting decisions
inferredcites →https://doi.org/10.1016/s0165-4101(01)00014-3openalex-extracted
Going-concern initial public offerings
inferredcites →https://doi.org/10.1016/s0278-4254(02)00086-8openalex-extracted
Auditor reporting behavior when GAAS lack specificity: the case of SAS No. 59
inferredcites →https://doi.org/10.1016/s0278-4254(96)00042-7openalex-extracted
An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans
inferredcites →https://doi.org/10.1016/s0278-4254(98)10001-7openalex-extracted
Independent auditor litigation: Recent events and related research
inferredcites →https://doi.org/10.1016/s0361-3682(02)00068-5openalex-extracted
The effect of constrained processing on auditors’ judgments
inferredcites →https://doi.org/10.1016/s0377-2217(01)00114-xopenalex-extracted
Post-decision inference editing of supportive and counterindicative signals among external auditors in a going concern judgment
inferredcites →https://doi.org/10.1016/s0749-5978(02)00009-2openalex-extracted
Threshold adjustment in response to asymmetric loss functions: The case of auditors’ “substantial doubt” thresholds
inferredcites →https://doi.org/10.1016/s0882-6110(01)18007-7openalex-extracted
Is there incremental information content in the going concern explanatory paragraph?
inferredcites →https://doi.org/10.1016/s0882-6110(03)20001-8openalex-extracted
THE EFFECTS OF POST-BANKRUPTCY FINANCING ON GOING CONCERN REPORTING
inferredcites →https://doi.org/10.1016/s1061-9518(00)00029-xopenalex-extracted
Going-concern uncertainty disclosures and conditions: a comparison of French, German, and U.S. practices
inferredcites →https://doi.org/10.1016/s1475-1488(04)07003-6openalex-extracted
BEHAVIORAL IMPLICATIONS OF ALTERNATIVE GOING CONCERN REPORTING FORMATS
inferredcites →https://doi.org/10.1023/a:1008686105218openalex-extracted
Technology and Group Decision Process in Going-Concern Judgements
inferredcites →https://doi.org/10.1023/a:1010752209148openalex-extracted
Ethical Behaviour in the U.K. Audit Profession: The Case of the Self-Fulfilling Prophecy Under Going-Concern Uncertainties
inferredcites →https://doi.org/10.1023/b:rast.0000013627.90884.b7openalex-extracted
Assessing the Probability of Bankruptcy
inferredcites →https://doi.org/10.1037//0021-9010.74.3.433openalex-extracted
Quantitative meanings of verbal probability expressions.
inferredcites →https://doi.org/10.1056/nejm198002143020717openalex-extracted
Expressions of Probability: Words and Numbers
inferredcites →https://doi.org/10.1056/nejm198609183151206openalex-extracted
How Medical Professionals Evaluate Expressions of Probability
inferredcites →https://doi.org/10.1057/palgrave.jam.2240093openalex-extracted
On the information content of going concern opinions: The effects of SAS numbers 58 and 59
inferredcites →https://doi.org/10.1080/00014788.1985.9729282openalex-extracted
Auditor Consensus in Going Concern Judgments
inferredcites →https://doi.org/10.1080/00014788.1988.9728832openalex-extracted
The Association Between Qualified Opinions and Auditor Switches
inferredcites →https://doi.org/10.1080/00014788.1991.9729848openalex-extracted
Model Predictions and Auditor Assessments of Going Concern Status
inferredcites →https://doi.org/10.1080/00014788.1992.9729449openalex-extracted
The Audit Report under Going Concern Uncertainties: An Empirical Analysis
inferredcites →https://doi.org/10.1080/00014788.1995.9729942openalex-extracted
An Investigation of Framing and Firm Size on the Auditor's Going Concern Decision
inferredcites →https://doi.org/10.1080/00014788.1999.9729581openalex-extracted
A neural network approach to the prediction of going concern status
inferredcites →https://doi.org/10.1080/00014788.1999.9729582openalex-extracted
Are large auditors more accurate than small auditors?
inferredcites →https://doi.org/10.1080/00014788.2002.9728966openalex-extracted
Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium
inferredcites →https://doi.org/10.1080/00014788.2003.9729632openalex-extracted
The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment
inferredcites →https://doi.org/10.1080/09603100500447511openalex-extracted
Investor overreaction to going concern audit opinion announcements
inferredcites →https://doi.org/10.1080/0963818042000216820openalex-extracted
Audit quality and the going-concern decision-making process: Spanish evidence
inferredcites →https://doi.org/10.1080/09638180802172479openalex-extracted
Discretionary Accruals and Auditor Behaviour in Code-Law Contexts: An Application to Failing Spanish Firms
inferredcites →https://doi.org/10.1080/096381899336014openalex-extracted
Non-audit fees, disclosure and audit quality
inferredcites →https://doi.org/10.1080/10919399309540195openalex-extracted
Modeling the going‐concern judgment using argumentation theory
inferredcites →https://doi.org/10.1080/16081625.2001.10510594openalex-extracted
The association between non-audit services and the propensity of going concern qualifications: Implications for audit independence
inferredcites →https://doi.org/10.1080/16081625.2002.10510599openalex-extracted
Audit firm characteristics and Type II errors in the going concern opinion
inferredcites →https://doi.org/10.1086/260062openalex-extracted
The Pricing of Options and Corporate Liabilities
inferredcites →https://doi.org/10.1093/rfs/hhn044openalex-extracted
Forecasting Default with the Merton Distance to Default Model
inferredcites →https://doi.org/10.1108/01140580510818503openalex-extracted
The Efficacy of Auditors’ Going‐Concern Opinions Compared with a Temporal and an Atemporal Bankruptcy Risk Model: Analysing U.S Trade and Service Industry Failures 1974 ‐ 1988
inferredcites →https://doi.org/10.1108/02686900210444815openalex-extracted
An empirical investigation of context‐dependent communications between auditors and bankers
inferredcites →https://doi.org/10.1108/02686900210444824openalex-extracted
Auditors’, bankers’ and insolvency practitioners’ “going‐concern” opinion logit model
inferredcites →https://doi.org/10.1108/02686900310482713openalex-extracted
The efficacy of liquidation and bankruptcy prediction models for assessing going concern
inferredcites →https://doi.org/10.1108/02686900410524436openalex-extracted
Going concern prediction using data mining techniques
inferredcites →https://doi.org/10.1108/02686900410537793openalex-extracted
Long‐term effects of the going concern opinion
inferredcites →https://doi.org/10.1108/02686900610674870openalex-extracted
The effect of auditor interaction on decision making in the going‐concern task
inferredcites →https://doi.org/10.1108/02686900610674889openalex-extracted
Are Spanish auditors skeptical in going concern evaluations?
inferredcites →https://doi.org/10.1108/02686900710715648openalex-extracted
The impact of auditor‐client relationships on the reversal of first‐time audit qualifications
inferredcites →https://doi.org/10.1108/02686900810838164openalex-extracted
Going concern modifications, CPA firm size, and the Enron effect
inferredcites →https://doi.org/10.1108/02686900810864309?utm_campaign=repec&wt.mc_id=repecopenalex-extracted
Novice and Expert Judgment in the Presence of Going Concern Uncertainty: The Influence of Heuristic Biases and Other Relevant Factors
inferredcites →https://doi.org/10.1108/02686900810875271openalex-extracted
Mandatory audit firm rotation and audit quality
inferredcites →https://doi.org/10.1108/02686900910924545openalex-extracted
Crunch time for bank audits? Questions of practice and the scope for dialogue
inferredcites →https://doi.org/10.1108/02686900910941159openalex-extracted
The association between insider trading surrounding going concern audit opinions and future bankruptcy
inferredcites →https://doi.org/10.1108/02686901011007270openalex-extracted
Do investors perceive the going‐concern opinion as useful for pricing stocks?
inferredcites →https://doi.org/10.1108/02686901011069542openalex-extracted
Multi‐risk level examination of going concern modifications
inferredcites →https://doi.org/10.1108/02686909110004914openalex-extracted
Probit Prediction of Going and Non‐going Concerns
inferredcites →https://doi.org/10.1108/02686909910280190openalex-extracted
The usefulness of off‐balance sheet variables as predictors of auditors’ going concern opinions: an empirical analysis
inferredcites →https://doi.org/10.1108/09513570710731218openalex-extracted
Rhetoric in standard setting: the case of the going‐concern audit
inferredcites →https://doi.org/10.1108/14757700610712453openalex-extracted
Investor reaction to regulated monopolies announcing going concern opinions
inferredcites →https://doi.org/10.1108/14757701111113802openalex-extracted
Auditors' going‐concern judgments: rigid, adaptive, or both?
inferredcites →https://doi.org/10.1108/eb013470openalex-extracted
The Valuation of a Going Concern on a Cashflow Basis
inferredcites →https://doi.org/10.1108/eb043428openalex-extracted
Corporate Governance Factors and Auditor Going Concern Assessments
inferredcites →https://doi.org/10.1108/jpbafm-20-03-2008-b006openalex-extracted
Do the existing financial reporting and auditor reporting standards adequately protect the public interest? a case study
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A neural network model for bankruptcy prediction
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An expert decision support system for auditor 'going concern' evaluations
inferredcites →https://doi.org/10.1111/1099-1123.00048openalex-extracted
The Auditor's Going Concern Opinion Decision: A Pilot Study
inferredcites →https://doi.org/10.1111/1467-8551.00193openalex-extracted
Corporate Financial Distress and Turnaround Strategies: An Empirical Analysis
inferredcites →https://doi.org/10.1111/1468-5957.00131openalex-extracted
Strategic Auditor Behavior and Going‐Concern Decisions
inferredcites →https://doi.org/10.1111/1468-5957.00215openalex-extracted
Evidence on Risk Changes Around Audit Qualification and Qualification Withdrawal Announcements
inferredcites →https://doi.org/10.1111/1468-5957.00274openalex-extracted
The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy
inferredcites →https://doi.org/10.1111/1468-5957.00386openalex-extracted
Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence
inferredcites →https://doi.org/10.1111/1468-5957.05417openalex-extracted
An Empirical Investigation of Determinants of Audit Reports in the UK
inferredcites →https://doi.org/10.1111/1475-679x.00088openalex-extracted
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
inferredcites →https://doi.org/10.1111/1475-679x.00098openalex-extracted
Why Press Coverage of a Client Influences the Audit Opinion
inferredcites →https://doi.org/10.1111/1475-679x.00120openalex-extracted
Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings
inferredcites →https://doi.org/10.1111/j.1099-1123.2007.00362.xopenalex-extracted
The Effects of Fraud and Going‐concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures
inferredcites →https://doi.org/10.1111/j.1099-1123.2010.00426.xopenalex-extracted
How do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going-Concern Opinions
inferredcites →https://doi.org/10.1111/j.1467-6281.2007.00249.xopenalex-extracted
Costs Associated With Going‐Concern‐Modified Audit Opinions: An Analysis of the Australian Audit Market
inferredcites →https://doi.org/10.1111/j.1467-6281.2008.00263.xopenalex-extracted
Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom
inferredcites →https://doi.org/10.1111/j.1467-629x.2003.00091.xopenalex-extracted
Information content, audit reports and going‐concern: an Australian study
inferredcites →https://doi.org/10.1111/j.1467-629x.2004.00124.xopenalex-extracted
Effect of audit report disclosure on auditor litigation risk
inferredcites →https://doi.org/10.1111/j.1467-629x.2007.00216.xopenalex-extracted
The horse has bolted: revisiting the market reaction to going concern modifications of audit reports
inferredcites →https://doi.org/10.1111/j.1467-629x.2007.00256.xopenalex-extracted
Auditor reporting and earnings management: some additional evidence
inferredcites →https://doi.org/10.1111/j.1468-036x.2006.00277.xopenalex-extracted
Management Going‐concern Disclosures: Impact of Corporate Governance and Auditor Reputation
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THE SENSITIVITY OF OPTIMAL CUTOFF POINTS TO MISCLASSIFICATION COSTS OF TYPE I AND TYPE II ERRORS IN THE GOING‐CONCERN PREDICTION CONTEXT
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THE AUDITOR'S GOING CONCERN DECISION: SOME UK EVIDENCE CONCERNING INDEPENDENCE AND COMPETENCE
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Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00317.xopenalex-extracted
The Going‐Concern Market Anomaly
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00363.xopenalex-extracted
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
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Artificial Intelligence and Generalized Qualitative‐Response Models: An Empirical Test on Two Audit Decision‐Making Domains
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The Application of Neural Networks and a Qualitative Response Model to the Auditor's Going Concern Uncertainty Decision*
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The Auditor's Going‐Concern Disclosure as a Self‐Fulfilling Prophecy: A Discrete‐Time Survival Analysis*
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An Analysis of Fuzzy Clustering and a Hybrid Model for the Auditor's Going Concern Assessment*
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Modeling the Audit Opinions Issued to Bankrupt Companies: A Two‐stage Empirical Analysis*
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A Comparison of Selected Artificial Neural Networks that Help Auditors Evaluate Client Financial Viability
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FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
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ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*
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Audit Reports in Australia during the Global Financial Crisis
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An empirical investigation of audit qualification decisions in the presence of going concern uncertainties*
inferredcites →https://doi.org/10.1111/j.1911-3846.1991.tb00829.xopenalex-extracted
Auditor evaluation of loss contingencies*
inferredcites →https://doi.org/10.1111/j.1911-3846.1991.tb00837.xopenalex-extracted
Evaluating financial distress resolution using prior audit opinions*
inferredcites →https://doi.org/10.1111/j.1911-3846.1994.tb00400.xopenalex-extracted
A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*
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Going‐Concern Status, Earnings Persistence, and Informativeness of Earnings*
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Accounting Accruals and Auditor Reporting Conservatism*
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01081.xopenalex-extracted
Auditors’ Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China*
inferredcites →https://doi.org/10.1126/science.232.4758.1596openalex-extracted
Feynman Issues His Own Shuttle Report, Attacking NASA's Risk Estimates
inferredcites →https://doi.org/10.1142/s0219091509001691openalex-extracted
The Impact of Auditors' Opinions, Macroeconomic and Industry Factors on Financial Distress Prediction: An Empirical Investigation
inferredcites →https://doi.org/10.1175/1520-0477(1974)055<1449:pfason>2.0.co;2openalex-extracted
Probability Forecasts: a Survey of National Weather Service Forecasters
inferredcites →https://doi.org/10.1177/0148558x0101600304openalex-extracted
Market Expectations for First-Time Going-Concern Recipients
inferredcites →https://doi.org/10.1177/0148558x0301800204openalex-extracted
Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium
inferredcites →https://doi.org/10.1177/0148558x0902400106openalex-extracted
Audit Opinion and Disclosure of Audit Fees
inferredcites →https://doi.org/10.1177/0148558x9400900109openalex-extracted
The Incremental Information Content of the Going-Concern Audit Opinion
inferredcites →https://doi.org/10.1177/0148558x9501000201openalex-extracted
The Auditor's Consideration of the Going Concern Assumption: A Diagnostic Model
inferredcites →https://doi.org/10.1177/0148558x9601100403openalex-extracted
The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis
inferredcites →https://doi.org/10.1177/0148558x9801300311openalex-extracted
An Analysis of the Usefulness of Debt Defaults and Going Concern Opinions in Bankruptcy Risk Assessment
inferredcites →https://doi.org/10.1177/0148558x9801300404openalex-extracted
The Impact of Legal Liability Regimes and Differential Client Risk on Client Acceptance, Audit Pricing, and Audit Effort Decisions
inferredcites →https://doi.org/10.1177/1536867x0400400206openalex-extracted
Computing Interaction Effects and Standard Errors in Logit and Probit Models
inferredcites →https://doi.org/10.1248/bpb.26.1115openalex-extracted
Relationship between Development of Nephrotoxicity and Blood Concentration of Cyclosporine A in Bone-Marrow Transplanted Recipients Who Received the Continuous Intravenous Infusion
inferredcites →https://doi.org/10.1504/ijaape.2004.006359openalex-extracted
Audit effectiveness preceding bankruptcy in UK financial institutions
inferredcites →https://doi.org/10.1506/2607-8pdh-wkcv-r3rdopenalex-extracted
An Experimental Test of the Interaction of the Insurance and Information‐Signaling Hypotheses in Auditing*
inferredcites →https://doi.org/10.1506/5947-nqtc-c3y5-h46nopenalex-extracted
An Experimental Investigation of Alternative Going‐Concern Reporting Formats: A Canadian Experience*
inferredcites →https://doi.org/10.1506/5fq9-anea-t8j0-u6gyopenalex-extracted
Independence Threats, Litigation Risk, and the Auditor's Decision Process*
inferredcites →https://doi.org/10.1506/car.25.3.10openalex-extracted
Effects of Exposure to Subsequently Invalidated Evidence on Judgements of Audit Workpaper Preparers and Reviewers*
inferredcites →https://doi.org/10.1506/car.26.1.7openalex-extracted
Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going‐Concern Opinions*
inferredcites →https://doi.org/10.1506/car.26.3.10openalex-extracted
Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market*
inferredcites →https://doi.org/10.19030/jabr.v11i3.5863openalex-extracted
Explaining Auditors Going Concern Decisions: Assessing Managements Capability
inferredcites →https://doi.org/10.19030/jabr.v27i4.4656openalex-extracted
Predicting Audit Opinions Evidence From The Athens Stock Exchange
inferredcites →https://doi.org/10.19030/jber.v1i6.3026openalex-extracted
The Association Of Changes In Self-Regulated (Voluntary) Disclosures Of Business Strategy And The Going Concern Opinion
inferredcites →https://doi.org/10.2139/ssrn.1000076openalex-extracted
Mandatory Audit Firm Rotation and Audit Quality
inferredcites →https://doi.org/10.2139/ssrn.1126243openalex-extracted
Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers
inferredcites →https://doi.org/10.2139/ssrn.1132885openalex-extracted
The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients
inferredcites →https://doi.org/10.2139/ssrn.1178282openalex-extracted
Can Accruals Quality Explain Auditors' Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change
inferredcites →https://doi.org/10.2139/ssrn.1340491openalex-extracted
Crunch Time for Bank Audits? Questions of Practice and the Scope for Dialogue
inferredcites →https://doi.org/10.2139/ssrn.1436047openalex-extracted
Motivators and Audit Delay of Qualified Opinion in Brazil - 2007
inferredcites →https://doi.org/10.2139/ssrn.1531523openalex-extracted
Non‐Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress
inferredcites →https://doi.org/10.2139/ssrn.1579785openalex-extracted
The Going Concern Opinion: A Time for a Referendum?
inferredcites →https://doi.org/10.2139/ssrn.1600642openalex-extracted
The Value Relevance of the Qualified Going Concern Opinion
inferredcites →https://doi.org/10.2139/ssrn.1600643openalex-extracted
Audit Report Information Content and Auditor Economic Independence in Credit Decisions: An Experimental Investigation
inferredcites →https://doi.org/10.2139/ssrn.1611229openalex-extracted
SRISK: A Conditional Capital Shortfall Measure of Systemic Risk
inferredcites →https://doi.org/10.2139/ssrn.1626165openalex-extracted
Are Going Concern Opinions Associated with the Reversal of Financial Distress for Bankrupt Firms?
inferredcites →https://doi.org/10.2139/ssrn.1664727openalex-extracted
Do Local Religious Norms Affect Auditors’ Going Concern Decisions?
inferredcites →https://doi.org/10.2139/ssrn.1698595openalex-extracted
Information Asymmetries and Investor Reactions to Going Concern Audit Reports
inferredcites →https://doi.org/10.2139/ssrn.1717943openalex-extracted
Auditor-in-Charge Characteristics and Going Concern Reporting Behavior: Does Number of Assignments, Age and Client Fee Dependence Matter?
inferredcites →https://doi.org/10.2139/ssrn.1735510openalex-extracted
Has Sox Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions?
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What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.2139/ssrn.1664727openalex-extracted
Do Local Religious Norms Affect Auditors’ Going Concern Decisions?
inferred← citeshttps://doi.org/10.2139/ssrn.2197781openalex-extracted
The Estimated Propensity to Issue Going Concern Audit Reports and Audit Quality
inferred← citeshttps://doi.org/10.2139/ssrn.2377169openalex-extracted
Adopting a New Auditing Standard: The Case of ISA 570–Based Going Concern Reporting in Sweden
inferred← citeshttps://doi.org/10.2139/ssrn.2388989openalex-extracted
Government Contracting and the Continuation as a Going Concern
inferred← citeshttps://doi.org/10.2139/ssrn.2433626openalex-extracted
Does Institutional Investor Behavior Influence the Market Reaction to Going Concern Audit Reports?
inferred← citeshttps://doi.org/10.1002/jcaf.22319openalex-snapshot
Managers' and Auditors' Responsibilities for Evaluating Going Concern
inferred← citeshttps://doi.org/10.1007/978-3-031-84628-1_18openalex-snapshot
Forecasting the Financial Failure of Iraqi Banks Listed on the Stock Exchange Using Altman Z''-Score Model
inferred← citeshttps://doi.org/10.1007/978-3-319-73046-2_2openalex-snapshot
Audit Reporting for Going Concern Uncertainty: The Academic Debate
inferred← citeshttps://doi.org/10.1007/978-3-319-73046-2_3openalex-snapshot
Effects of GCOs in Italy: Some Empirical Evidence
inferred← citeshttps://doi.org/10.1007/978-3-319-73046-2_4openalex-snapshot
Audit Reporting for Going Concern Uncertainty: Literature Insights, Italian Evidence and Future Research Approaches and Pathways
inferred← citeshttps://doi.org/10.1007/s10551-016-3045-6openalex-snapshot
The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices
inferred← citeshttps://doi.org/10.1007/s10997-020-09537-7openalex-snapshot
Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?
inferred← citeshttps://doi.org/10.1007/s11142-018-9459-xopenalex-snapshot
Measuring the market response to going concern modifications: the importance of disclosure timing
inferred← citeshttps://doi.org/10.1007/s11142-020-09544-xopenalex-snapshot
Do going concern opinions provide incremental information to predict corporate defaults?
inferred← citeshttps://doi.org/10.1016/j.accfor.2013.09.002openalex-snapshot
Audit opinion and earnings management: Evidence from Greece
inferred← citeshttps://doi.org/10.1016/j.adiac.2015.03.001openalex-snapshot
The market's response to earnings surprises after first-time going-concern modifications
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2019.106682openalex-snapshot
The effects of problem severity and recovery strategy on managers’ going concern judgments and decisions
inferred← citeshttps://doi.org/10.1080/00036846.2019.1578855openalex-snapshot
An effective going concern prediction model for the sustainability of enterprises and capital market development
inferred← citeshttps://doi.org/10.1080/09638180.2019.1597746openalex-snapshot
When Auditors Say ‘No,’ Does the Market Listen?
inferred← citeshttps://doi.org/10.1080/1331677x.2015.1028242openalex-snapshot
Do auditors make mistakes when they write audit reports? An empirical study applied to Spanish non-listed firms
inferred← citeshttps://doi.org/10.1080/1331677x.2017.1305787openalex-snapshot
Audit reporting for going concern in Spain during the global financial crisis
inferred← citeshttps://doi.org/10.1080/1331677x.2021.1888766openalex-snapshot
Auditor’s going-concern opinion prediction: the case of Slovenia
inferred← citeshttps://doi.org/10.1108/arj-06-2013-0033openalex-snapshot
The effect of financial crisis on auditor conservatism: US evidence
inferred← citeshttps://doi.org/10.1108/jaar-11-2012-0077openalex-snapshot
Lost revenues associated with going concern modified opinions in the Swedish audit market
inferred← citeshttps://doi.org/10.1108/jfra-04-2017-0025openalex-snapshot
The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran
inferred← citeshttps://doi.org/10.1108/maj-06-2021-3206openalex-snapshot
Non-audit services and auditor independence in stable and unstable economic conditions
inferred← citeshttps://doi.org/10.1108/medar-12-2020-1141openalex-snapshot
Corporate social responsibility and future bankruptcy
inferred← citeshttps://doi.org/10.1108/par-10-2015-0043openalex-snapshot
Audit failure of New Zealand finance companies – an exploratory investigation
inferred← citeshttps://doi.org/10.1111/1911-3846.12113openalex-snapshot
Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions
inferred← citeshttps://doi.org/10.1111/acfi.12044openalex-snapshot
How do auditors perceive CEO's risk-taking incentives?
inferred← citeshttps://doi.org/10.14783/od.v12i45.1000020024openalex-snapshot
İŞLETMENİN SÜREKLİLİĞİ VARSAYIMININ DEĞERLENDİRİLMESİ: BORSA İSTANBUL (BİST) SINAÎ ENDEKSİ ÖRNEĞİ
inferred← citeshttps://doi.org/10.2139/ssrn.5349240openalex-snapshot
Are Audited Accounting Estimates Too Risky? Evidence from Behavioral Economics and Discretionary Accruals
inferred← citeshttps://doi.org/10.21608/jsst.2023.182129.1536openalex-snapshot
إطار مقترح لدعم أداء مراقب الحسابات فی الحكم على إستمراریة المنشأة
inferred← citeshttps://doi.org/10.21608/mosj.2017.89883openalex-snapshot
نموذج وصفی مقترح لعلاقات التشابک بین محددات الشک المهنی للمراجع الخارجی ومدعمات حکمه المهنی وآثار ذلک على تقییمه لاستمراریة المنشأة دراسة میدانیة ودراسة حالة "
inferred← citeshttps://doi.org/10.22495/cocv16i4art1openalex-snapshot
The role of the ISA 570 “Adverse key financial ratios” in going concern assessment in Italy
inferred← citeshttps://doi.org/10.2308/acch-50659openalex-snapshot
The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions
inferred← citeshttps://doi.org/10.2308/accr-50983openalex-snapshot
MD&A Disclosure and the Firm's Ability to Continue as a Going Concern
inferred← citeshttps://doi.org/10.2308/ajpt-17-126openalex-snapshot
Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis
inferred← citeshttps://doi.org/10.2308/ajpt-18-050openalex-snapshot
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
inferred← citeshttps://doi.org/10.2308/ajpt-50532openalex-snapshot
Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany
inferred← citeshttps://doi.org/10.2308/ajpt-50672openalex-snapshot
Did SOX Influence the Association between Fee Dependence and Auditors' Propensity to Issue Going-Concern Opinions?
inferred← citeshttps://doi.org/10.2308/ajpt-51290openalex-snapshot
There's No Place Like Home: The Influence of Home-State Going-Concern Reporting Rates on Going-Concern Opinion Propensity and Accuracy
inferred← citeshttps://doi.org/10.2308/jiar-19-523openalex-snapshot
The Effect of Audit Duality on Audit Quality
inferred← citeshttps://doi.org/10.2308/tar-2019-0432openalex-snapshot
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15
inferred← citeshttps://doi.org/10.51302/rcyt.2020.3773openalex-snapshot
Los honorarios de auditoría y la crisis financiera global: evidencia empírica para las pymes españolas
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