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The Auditor's Going Concern Opinion Decision: A Pilot Study
16 references·3 citing·40 second hop
The Auditor's Going Concern Opinion Decision: A Pilot Study (1999)The Auditor's Going Concern Opinion Decis…The Relation between Going-Concern Opinions and the Auditor's Loss Function (1998)The Relation between Going-Co…Capping auditor liability: The German experience (1998)Capping auditor liability: Th…Financial distress models in Belgium: the results of a decade of empirical research (1995)Financial distress models in …Auditor Switching and Conservatism. (1994)Auditor Switching and Conserv…A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)A Reexamination of Auditor ve…THE AUDITOR'S GOING CONCERN DECISION: SOME UK EVIDENCE CONCERNING INDEPENDENCE AND COMPETENCE (1993)THE AUDITOR'S GOING CONCERN D…Determinants of the timeliness of Belgian financial statements (1993)Determinants of the timelines…A Note on the Association between Audit Firm Size and Audit Quality* (1993)A Note on the Association bet…The Audit Report under Going Concern Uncertainties: An Empirical Analysis (1992)The Audit Report under Going …Model Predictions and Auditor Assessments of Going Concern Status (1991)Model Predictions and Auditor…The Association Between Client Factors and Audit Fees: a Comparison by Country and by Firm (1988)The Association Between Clien…An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision (1985)A Multivariate Analysis of th…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…To be or not to be – auditors’ ability to signal going concern problems (2015)To be or not to be – auditors…Lost revenues associated with going concern modified opinions in the Swedish audit market (2014)Lost revenues associated with…How Informative is Risk Reporting? - a Review of Disclosure Models (2004)How Informative is Risk Repor…Specification Tests in Econometrics (1978)The market for audit services (1990)Are fully independent audit committees really necessary? (2009)Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment? (2009)The impact of corporate governance on auditor choice: Evidence from China (2009)The philosophy of auditing. (1964)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)The Pricing of Audit Services: Theory and Evidence (1980)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The effect of bonus schemes on accounting decisions (1985)Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings (2003)A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases (2006)The effects of bonus schemes on accounting decisions (2011)The adoption of the materiality concept in social and environmental reporting assurance: A field study approach (2014)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)Financial distress, earnings management and market pricing of accruals during the global financial crisis (2013)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)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Audit delay and the timeliness of corporate reporting* (1989)Additional Evidence on Audit Report Lag (2001)Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)Audit Firm Size and Going-Concern Reporting Accuracy (2006)Econometric Analysis of Cross Section and Panel Data (2001)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)
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References

  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • 1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
  • 1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*318 cited
  • 1994Auditor Switching and Conservatism.284 cited
  • 1993A Note on the Association between Audit Firm Size and Audit Quality*253 cited
  • 1992The Audit Report under Going Concern Uncertainties: An Empirical Analysis236 cited
  • 1998The Relation between Going-Concern Opinions and the Auditor's Loss Function148 cited
  • 1991Model Predictions and Auditor Assessments of Going Concern Status110 cited
  • 1995Financial distress models in Belgium: the results of a decade of empirical research85 cited
  • 1998Capping auditor liability: The German experience72 cited
  • 1993THE AUDITOR'S GOING CONCERN DECISION: SOME UK EVIDENCE CONCERNING INDEPENDENCE AND COMPETENCE66 cited
  • 1988The Association Between Client Factors and Audit Fees: a Comparison by Country and by Firm

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35 cited
  • 1993Determinants of the timeliness of Belgian financial statements32 cited
  • Cited by

    • 2004How Informative is Risk Reporting? - a Review of Disclosure Models25 cited
    • 2015To be or not to be – auditors’ ability to signal going concern problems22 cited
    • 2014Lost revenues associated with going concern modified opinions in the Swedish audit market22 cited