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Going-concern judgments: An experimental test of the self-fulfilling prophecy and forecast accuracy

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References

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1988

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The Potential Determinants of Auditor Change

128 cited

1996The Simultaneous Relation Between Auditor Switching and Audit Opinion: An Empirical Analysis104 cited

Cited by

2010Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias?47 cited
2012Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis46 cited
2015Auditors' Going Concern Reporting in the Pre- and Post-Bankruptcy Law Eras: Chinese Affiliates of Big 4 versus Local Auditors34 cited
2011To What Extent Are Auditors’ Attitudes toward the Evidence Influenced by the Self-Fulfilling Prophecy?31 cited
2014Lost revenues associated with going concern modified opinions in the Swedish audit market22 cited
2019The effects of problem severity and recovery strategy on managers’ going concern judgments and decisions16 cited
2018Managerial Ability and the Accuracy of the Going Concern Opinion16 cited