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Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans
13 references·16 citing·43 second hop
Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans (2001)Further Evidence on the Auditor's Going-C…Disclosure policy choices of UK firms receiving modified audit reports (1997)Disclosure policy choices of …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis (1996)The Role of Economic Trade-Of…On the Diversification, Observability, and Measurement of Estimation Risk (1996)On the Diversification, Obser…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)A Reexamination of Auditor ve…Default on Debt Obligations and the Issuance of Going-Concern Opinions. (1992)Default on Debt Obligations a…Empirical Analysis of Audit Uncertainty Qualifications (1991)Empirical Analysis of Audit U…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision (1985)A Multivariate Analysis of th…Auditor size and audit quality (1981)Auditor size and audit qualityThe Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices (2016)The Impact of Religion on the…Business Strategy and Auditor Reporting (2016)Business Strategy and Auditor…Auditor Size and Going Concern Reporting (2015)Auditor Size and Going Concer…Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts (2014)Are Auditors Professionally S…Going-concern prediction using hybrid random forests and rough set approach (2013)Going-concern prediction usin…A meta‐analysis of the determinants of modified audit opinion decisions (2013)A meta‐analysis of the determ…Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions (2012)Insider Trading, Litigation C…Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions (2012)Auditor Reporting under Secti…IFRS adoption and analysts’ earnings forecasts: Australian evidence (2010)IFRS adoption and analysts’ e…Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms (2009)Going-Concern Audit Opinions …Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going‐Concern Opinions* (2009)Does Client Importance Affect…Predicting going concern opinion with data mining (2008)Predicting going concern opin…The development of audit detection risk assessment system: Using the fuzzy theory and audit risk model (2007)The development of audit dete…The Association between Disclosure, Distress, and Failure (2007)The Association between Discl…The Usefulness of MD&A Disclosures in the Retail Industry (2004)The Usefulness of MD&A Disclo…Evidence on auditor risk-management strategies before and after The Private Securities Litigation Reform Act of 1995 (2002)Evidence on auditor risk-mana…Coefficient Alpha and the Internal Structure of Tests (1951)The Cross-Section of Expected Stock Returns (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Association between Auditor Litigation and Abnormal Accruals (2001)Financial statement analysis (2007)The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)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)Price performance of common stock new issues (1975)Misspecification of capital asset pricing (1981)Differential Information and Security Market Equilibrium (1985)Intellectual capital disclosure, cost of finance and firm value (2009)Revisiting the Vexing Question: Does Superior Corporate Social Performance Lead to Improved Financial Performance? (2009)The Impact of Better Corporate Social Responsibility Disclosure on the Cost of Equity Capital (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Financial accounting information and corporate governance (2001)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Auditor Switching and Conservatism. (1994)Audit Firm Size and Going-Concern Reporting Accuracy (2006)Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings (2003)Are fully independent audit committees really necessary? (2009)Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions* (2012)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 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
  • 1992Default on Debt Obligations and the Issuance of Going-Concern Opinions.235 cited
  • 1996On the Diversification, Observability, and Measurement of Estimation Risk202 cited
  • 1996The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis191 cited
  • 1997Disclosure policy choices of UK firms receiving modified audit reports152 cited
  • 1991Empirical Analysis of Audit Uncertainty Qualifications139 cited

Cited by

  • 2002Evidence on auditor risk-management strategies before and after The Private Securities Litigation Reform Act of 1995138 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2008Predicting going concern opinion with data mining131 cited
  • 2009Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms129 cited
  • 2013Going-concern prediction using hybrid random forests and rough set approach127 cited
  • 2013A meta‐analysis of the determinants of modified audit opinion decisions116 cited
  • 2010IFRS adoption and analysts’ earnings forecasts: Australian evidence114 cited
  • 2012Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions105 cited
  • 2015Auditor Size and Going Concern Reporting95 cited
  • 2016Business Strategy and Auditor Reporting95 cited
  • 2016The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices89 cited
  • 2004The Usefulness of MD&A Disclosures in the Retail Industry88 cited
  • 2012Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions83 cited
  • 2014Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts77 cited
  • 2007The Association between Disclosure, Distress, and Failure72 cited
  • 2009Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going‐Concern Opinions*71 cited
  • 2007The development of audit detection risk assessment system: Using the fuzzy theory and audit risk model70 cited