Article1994

Auditor Litigation and Modified Reporting on Bankrupt Clients

427 citations0/0 files storedJournal of Accounting Research

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Auditing, Earnings Management, Governance Corporate Insolvency and Governance Financial Distress and Bankruptcy Prediction

Abstract

Joseph V. Carcello, Zoe-Vonna Palmrose, Auditor Litigation and Modified Reporting on Bankrupt Clients, Journal of Accounting Research, Vol. 32, Studies on Accounting, Financial Disclosures, and the Law (1994), pp. 1-30

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References

1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 2007Financial statement analysis 1991The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases 1994Lawsuits against Auditors 1989Characteristics of firms correcting previously reported quarterly earnings

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1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies 2001The Association between Auditor Litigation and Abnormal Accruals 2007The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions 2018Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis 2010Big Five Audits and Accounting Fraud*2006Audit Firm Size and Going-Concern Reporting Accuracy 2012Tax Aggressiveness and Accounting Fraud

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