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Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations
16 references·0 citing·46 second hop
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2020Entropy-balanced accruals761 cited
  • 2002Shredded Reputation: The Cost of Audit Failure514 cited
  • 2004Taxable Income, Future Earnings, and Equity Values507 cited
  • 2007Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization503 cited
  • 1993Costs of technical violation of accounting-based debt covenants443 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
  • 2011How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses411 cited

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  • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis362 cited
  • 2013Reviewing the SEC's Review Process: 10-K Comment Letters and the Cost of Remediation331 cited
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