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Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based
16 references·9 citing·45 second hop
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this work references cited by second hop

References

  • 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance7,851 cited
  • 2000Organizational Identity, Image, and Adaptive Instability1,726 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1982Business Ethics: Concepts and Cases990 cited
  • 1996Religion and Rational Theology880 cited
  • 2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
  • 1997Religion and rational theology478 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
  • 1997The Impossibility of Auditor Independence396 cited
  • 2002Why good accountants do bad audits.369 cited
  • 1957Social Conflict and the Theory of Social Change323 cited
  • 2003Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies260 cited

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  • 2004Audit quality and executive officers’ affiliations with CPA firms259 cited
  • Cited by

    • 2016Conceptualising the linkage between professional scepticism and auditor independence37 cited
    • 2015Can expertise mitigate auditors’ unintentional biases?33 cited
    • 2019Ethical pathways of internal audit reporting lines30 cited
    • 2016Combining experiential and conceptual learning in accounting education: A review with implications30 cited
    • 2021Leveraging international R&D teams of portfolio entrepreneurs and management controllers to innovate: Implications of algorithmic decision-making24 cited
    • 2010Do Local Religious Norms Affect Auditors’ Going Concern Decisions?21 cited
    • 2023Wave after wave: unboxing 40 years of auditing ethics research19 cited
    • 2020DIY Entrepreneurship: a decision-pathway framework for ethical thought structures9 cited
    • 2021The Professionalism Paradox: A Sense of Professionalism Increases Vulnerability to Conflicts of Interest8 cited