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Assessing going concern
16 references·0 citing·49 second hop
Assessing going concern (2012)Assessing going concernForecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model (2007)Forecasting Corporate Bankrup…Recent Changes in the Association between Bankruptcies and Prior Audit Opinions (2005)Recent Changes in the Associa…Can financial ratios detect fraudulent financial reporting? (2004)Can financial ratios detect f…Going-Concern Opinions in the “New” Legal Environment (2002)Going-Concern Opinions in the…Eliminating recency with self‐review: the case of auditors' ‘going concern’ judgments (2002)Eliminating recency with self…The Limitations of Bankruptcy Prediction Models: Some Cautions for the Researcher (2001)The Limitations of Bankruptcy…The Incremental Information Content of SAS No. 59 Going-Concern Opinions (2000)The Incremental Information C…The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment (1999)The Effect of Experience on t…The Auditor's Going‐Concern Disclosure as a Self‐Fulfilling Prophecy: A Discrete‐Time Survival Analysis* (1999)The Auditor's Going‐Concern D…The Relation between Going-Concern Opinions and the Auditor's Loss Function (1998)The Relation between Going-Co…An Analysis of the Usefulness of Debt Defaults and Going Concern Opinions in Bankruptcy Risk Assessment (1998)An Analysis of the Usefulness…The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Influence of Contrary Inf…Strategic Auditor Behavior and Going‐Concern Decisions (1997)Strategic Auditor Behavior an…The Audit Report under Going Concern Uncertainties: An Empirical Analysis (1992)The Audit Report under Going …The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. (1989)The auditors' going concern o…Going ... Going ... Gone (1978)Going ... Going ... GoneFINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Predicting restaurant financial distress using decision tree and AdaBoosted decision tree models (2013)An evaluation of Altman's Z-score using cash flow ratio to predict corporate failure amid the recent financial crisis: Evidence from the UK (2015)Corporate governance effect on financial distress likelihood: Evidence from Spain (2015)The Framing of Decisions and the Psychology of Choice (1981)Contingent decision behavior. (1982)Hypothesis evaluation from a Bayesian perspective. (1983)Experimental judgment and decision research in auditing: the first 25 years of AOS (2003)Pre-sale vs. Post-sale e-satisfaction: Impact on repurchase intention and overall satisfaction (2005)Audit Quality Indicators: Insights from the Academic Literature (2012)Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN (2011)Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions (2012)Busy Auditors, Partner-Client Tenure, and Audit Quality: Evidence from an Emerging Market (2017)The philosophy of auditing. (1964)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies (1995)Twenty‐five years of the Taffler z‐score model: Does it really have predictive ability? (2007)Determinants of audit report lag: A meta‐analysis (2018)Corporate financial distress : a complete guide to predicting, avoiding, and dealing with bankruptcy (1983)Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99 (2008)Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011)Using Financial Statement Data To Identify Factors Associated With Fraudulent Financial Reporting (2011)Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction (2016)To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings (2008)Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions* (2012)Auditor‐in‐Charge Characteristics and Going‐concern Reporting (2013)Subjective probability: A judgment of representativeness (1972)Dimensions of Consumer Expertise (1987)Experience and the Ability to Explain Audit Findings (1990)Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Format (2000)The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality (2016)CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes (2019)The Pricing of Audit Services: Theory and Evidence (1980)ASSESSING THE VULNERABILITY TO FAILURE OF AMERICAN INDUSTRIAL FIRMS: A LOGISTIC ANALYSIS (1985)Why Press Coverage of a Client Influences the Audit Opinion (2003)Audit quality and the going-concern decision-making process: Spanish evidence (2004)Audit Committee Financial Expertise, Corporate Governance and Accruals Quality: An Empirical Analysis (2006)Reflexion and reflection: A social cognitive neuroscience approach to attributional inference (2002)Economic Insights from Internet Auctions (2004)Cognitive Poetics: An Introduction (2019)An empirical analysis of auditor reporting and its association with abnormal accruals (2003)Earnings Manipulation in Failing Firms (2003)The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)
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References

  • 1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
  • 1992The Audit Report under Going Concern Uncertainties: An Empirical Analysis236 cited
  • 2004Can financial ratios detect fraudulent financial reporting?230 cited
  • 2001The Limitations of Bankruptcy Prediction Models: Some Cautions for the Researcher223 cited
  • 2005Recent Changes in the Association between Bankruptcies and Prior Audit Opinions216 cited
  • 1999The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment196 cited
  • 1978Going ... Going ... Gone183 cited
  • 1998The Relation between Going-Concern Opinions and the Auditor's Loss Function148 cited
  • 1989The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence.125 cited
  • 2002Going-Concern Opinions in the “New” Legal Environment99 cited
  • 2002Eliminating recency with self‐review: the case of auditors' ‘going concern’ judgments91 cited
  • 2000The Incremental Information Content of SAS No. 59 Going-Concern Opinions86 cited
  • 1999The Auditor's Going‐Concern Disclosure as a Self‐Fulfilling Prophecy: A Discrete‐Time Survival Analysis*84 cited
  • 2007Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model

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81 cited
  • 1997Strategic Auditor Behavior and Going‐Concern Decisions77 cited
  • 1998An Analysis of the Usefulness of Debt Defaults and Going Concern Opinions in Bankruptcy Risk Assessment72 cited
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