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The Auditor's Going-Concern Opinion Decision

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
1983Limited-dependent and qualitative variables in econometrics13,257 cited
1981Auditor size and audit quality5,862 cited
1986The theory and practice of econometrics4,342 cited
1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
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2004Auditor choice and the cost of debt capital for newly public firms997 cited
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2000Audit Committee Composition and Auditor Reporting926 cited
1981Comparative International Accounting672 cited
1987An Empirical Analysis of Audit Delay493 cited
1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
2006Audit Firm Size and Going-Concern Reporting Accuracy329 cited
1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*

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318 cited

1994Auditor Switching and Conservatism.284 cited

Cited by

2021The characteristics of the audit committee affecting timeliness of the audit report in Indonesia28 cited
2015To be or not to be – auditors’ ability to signal going concern problems22 cited
2020Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran21 cited