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Internal control deficiencies and the issuance of going concern opinions
16 references·10 citing·43 second hop
Internal control deficiencies and the issuance of going concern opinions (2009)Internal control deficiencies and the iss…Internal Control: Integrated Framework (2014)Internal Control: Integrated …The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Financial Distress and Corporate Performance (1994)Financial Distress and Corpor…Anatomy of Financial Distress: An Examination of Junk-Bond Issuers (1994)Anatomy of Financial Distress…Management turnover and financial distress (1989)Management turnover and finan…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Specification Tests in Econometrics (1978)Specification Tests in Econom…The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda (2024)The relationship between audi…How Do Auditors Value Hypocrisy? Evidence from China (2023)How Do Auditors Value Hypocri…Financial reporting quality, audit fees and risk committees (2020)Financial reporting quality, …Short selling and financial reporting quality: Evidence from Chinese AH shares (2019)Short selling and financial r…The Impact of Noncompliance and Internal Control Deficiencies on Going Concern Audit Opinions and Viability of Nonprofit Charitable Organizations (2018)The Impact of Noncompliance a…Assessing Internal Audit with Text Mining (2018)Assessing Internal Audit with…The Effect Of Internal Control Weakness On Investment Efficiency (2016)The Effect Of Internal Contro…Modified Audit Reports in the Case of Joint Municipal Authorities: Empirical Evidence from Finland (2016)Modified Audit Reports in the…Do customers respond to the disclosure of internal control weakness? (2013)Do customers respond to the d…Internal control reporting and market liquidity (2012)Internal control reporting an…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Capital Structure Puzzle (1984)Outside directors and CEO turnover (1988)Performance Changes Following Top Management Dismissals (1995)The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)Creditor rights, information sharing, and bank risk taking (2010)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Do Managers Withhold Bad News? 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(1998)Asset Fire Sales (and Purchases) in Equity Markets (2005)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)
this work references cited by second hop

References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1994Financial Distress and Corporate Performance1,660 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 1989Management turnover and financial distress1,001 cited
  • 1994Anatomy of Financial Distress: An Examination of Junk-Bond Issuers940 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2014Internal Control: Integrated Framework

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774 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • Cited by

    • 2013Do customers respond to the disclosure of internal control weakness?31 cited
    • 2020Financial reporting quality, audit fees and risk committees30 cited
    • 2023How Do Auditors Value Hypocrisy? Evidence from China23 cited
    • 2018The Impact of Noncompliance and Internal Control Deficiencies on Going Concern Audit Opinions and Viability of Nonprofit Charitable Organizations22 cited
    • 2012Internal control reporting and market liquidity20 cited
    • 2018Assessing Internal Audit with Text Mining17 cited
    • 2016The Effect Of Internal Control Weakness On Investment Efficiency17 cited
    • 2019Short selling and financial reporting quality: Evidence from Chinese AH shares16 cited
    • 2016Modified Audit Reports in the Case of Joint Municipal Authorities: Empirical Evidence from Finland15 cited
    • 2024The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda14 cited