Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Auditor Size and Going Concern Reporting

AUDITING: A Journal of Practice & Theory (2018) 37 (2): 1–25.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
ESG regulation and financial reporting quality: Friends or foes?
  • Dalit Gafni
  • Rimona Palas
  • Ido Baum
  • Dov Solomon
Finance Research Letters (2024) 61: 105017.
Navigating uncertainty: the role of auditor demographics in key audit matters reporting amid COVID-19 in Egypt
  • Hosam Moubarak
  • Ahmed A. Elamer
Journal of Financial Reporting and Accounting (2024)
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern
  • Noel Harding
  • David C. Hay
  • Prabashi Dharmasiri
  • Yi (Dale) Fu
  • Matthew Grosse
  • Mohammad Jahanzeb Khan
  • Tom Scott
Accounting & Finance (2024)
Auditor mood and audit quality: evidence from music sentiment measure
  • Qiao Xu
  • Lele Chen
  • Rachana Kalelkar
Pacific Accounting Review (2024)
Industry Specialization and Industry-Specific Bankruptcy Risk: Evidence from Going Concern Reporting for Annually Inspected Audit Firms
  • Nathan Berglund
  • Jonathan Truelson
SSRN Electronic Journal (2024)
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings
  • Feiqi Huang
  • Tawei Wang
  • Ju-Chun Yen
Auditing: A Journal of Practice & Theory (2024) 43 (2): 131.
Audit outcomes of non‐financial misconduct
  • Bidisha Chakrabarty
  • Michael Hyman
  • Gopal V. Krishnan
International Journal of Auditing (2024)
The International Standards on Auditing and the Accuracy of Auditors’ Going Concern Disclosures: Evidence for Private Firms in a Low Litigious Environment
  • Marie-Laure Vandenhaute
  • Diane Breesch
  • Benjamin Kinnart
Accounting in Europe 1.
Non-GAAP Disclosure Following Going Concern Opinions
  • Junjun Liu
Journal of Accounting, Auditing & Finance 0148558X2311759.
The informational value contained in the different types of auditor’s opinions: Evidence from Portugal
  • Paulo Viegas de Carvalho
  • Joaquim Ferrão
  • Joaquim Santos Alves
  • Manuela Sarmento
Cogent Economics & Finance (2023) 11 (1)
Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations
  • Ashleigh Bakke
  • Thomas R. Kubick
  • Michael S. Wilkins
Auditing: A Journal of Practice & Theory (2023) 42 (1): 1.
Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements
  • Mohamed M. Eldyasty
  • Ahmed A. Elamer
Review of Accounting and Finance (2023) 22 (4): 489.
Audit partner characteristics, career advancement and audit quality in the USA
  • Chen Cai
  • Stephen Ciccone
  • Huimin Li
  • Le Emily Xu
Managerial Auditing Journal (2023) 38 (4): 389.
Going concern modifications and the self-fulfilling prophecy: evidence from extreme market conditions
  • Kimberly Gleason
  • Brian Nagle
  • Yezen H. Kannan
  • Stephen Rau
Meditari Accountancy Research (2023) 31 (5): 1215.
Do Auditors Price Common Ownership?
  • K. K. Raman
  • Chunlai Ye
  • Lin-Hui Yu
Auditing: A Journal of Practice & Theory (2023) 42 (4): 105.
Non‐GAAP earnings reporting following going‐concern opinions
  • Ting Zhang
  • So Yean Kwack
  • Yi Si
  • Gaoliang Tian
Accounting & Finance (2023) 63 (3): 3217.
Management's Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping
  • Nathan R. Berglund
  • Michelle Draeger
  • Mikhail Sterin
Auditing: A Journal of Practice & Theory (2022) 41 (1): 49.
The auditors’ position on operational continuity in banks in financial distress
  • Mayse dos Reis Araujo
  • José Alves Dantas
Revista Contabilidade & Finanças (2022) 33 (90)
U.S. Audit partner identification and auditor reporting
  • Lawrence J. Abbott
  • Colleen Boland
  • William Buslepp
  • Sean McCarthy
Journal of Accounting and Public Policy (2022) 41 (1): 106862.
Mandatory Disclosure of Engagement Partner Identity: Insights from Practice*
  • Veena L. Brown
  • Jodi L. Gissel
  • Adam Vitalis
Accounting Perspectives (2022) 21 (4): 697.
Audit Committee Independence and Auditor Reporting for Financially Distressed Companies: Evidence From an Emerging Economy
  • Abubakr Saeed
  • Qasim Ali
  • Hammad Riaz
  • Muhammad Asif Khan
SAGE Open (2022) 12 (2): 215824402210899.
Posicionamento dos auditores sobre continuidade operacional em bancos em dificuldades financeiras
  • Mayse dos Reis Araujo
  • José Alves Dantas
Revista Contabilidade & Finanças (2022) 33 (90)
The complementary nature of audited financial reporting and corporate social responsibility disclosure
  • Damai Nasution
  • Devi S. Kalanjati
Journal of Sustainable Finance & Investment 1.
Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies
  • Duc Hieu Pham
Cogent Economics & Finance (2022) 10 (1)
Auditor’s going-concern opinion prediction: the case of Slovenia
  • Daniel Zdolšek
  • Timotej Jagrič
  • Iztok Kolar
Economic Research-Ekonomska Istraživanja (2022) 35 (1): 106.
Do auditors account for firm‐level political risk?
  • Mahmud Hossain
  • Santanu Mitra
International Journal of Auditing (2022) 26 (4): 534.
COVID-19 government grants, liquidity indicators and going concern uncertainty
  • Erwin Hardeman
  • Robert Bertrand
Maandblad voor Accountancy en Bedrijfseconomie (2022) 96 (3/4): 75.
Auditor Responses to Shareholder Activism
  • Feng Guo
  • Chenxi Lin
  • Adi Masli
  • Michael S. Wilkins
Contemporary Accounting Research (2021) 38 (1): 63.
Investor Sentiment and Audit Opinion Shopping
  • Keval Amin
  • Dan Eshleman
  • Peng Guo
Auditing: A Journal of Practice & Theory (2021) 40 (3): 1.
Investor Sentiment, Misstatements, and Auditor Behavior*
  • Keval Amin
  • John Daniel Eshleman
  • Peng Guo
Contemporary Accounting Research (2021) 38 (1): 483.
Business News Headlines and the Prophetic Vision of Bankruptcies: An Application of Natural Language Processing
  • Deniz Appelbaum
  • Huijue Kelly Duan
  • Ting Sun
  • Hanxin Hu
SSRN Electronic Journal (2021)
The effect of auditor type on audit quality in emerging markets: evidence from Egypt
  • Mohamed M. El-Dyasty
  • Ahmed A. Elamer
International Journal of Accounting & Information Management (2021) 29 (1): 43.
The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits
  • Lawrence J. Abbott
  • William L. Buslepp
Auditing: A Journal of Practice & Theory (2021) 40 (2): 1.
Moderating effect of audit quality: The case of dividend and firm value in Malaysian firms
  • Mohd Ashari Bakri
  • David McMillan
Cogent Business & Management (2021) 8 (1)
Corporate governance mechanisms and corporate investments: evidence from India
  • Samridhi Suman
  • Shveta Singh
International Journal of Productivity and Performance Management (2020) 70 (3): 635.
Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations
  • Ashleigh Bakke
  • Thomas R. Kubick
  • Michael S. Wilkins
SSRN Electronic Journal (2020)
Organizational Climates in Non-Big 4 vis-à-vis Big 4 Accounting Firms
  • Candice Hux
  • Aleksandra Zimmerman
SSRN Electronic Journal (2020)
Are going‐concern issues disclosed in audit reports associated with subsequent bankruptcy? Evidence from the United States
  • Vikram Desai
  • Renu Desai
  • Joung W. Kim
  • Kannan Raghunandan
International Journal of Auditing (2020) 24 (1): 131.
Auditor independence impairment: bonding between clients and individual engagement partners
  • Kris Hardies
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad (2020) 49 (4): 427.
Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?*
  • Nathan R. Berglund
Contemporary Accounting Research (2020) 37 (3): 1914.
Workload stress and conservatism: An audit perspective
  • Novrys Suhardianto
  • Sidney C. M. Leung
  • Collins G. Ntim
Cogent Business & Management (2020) 7 (1): 1789423.
Practitioner views of goodwill accounting under US GAAP
  • Jani Saastamoinen
  • Arsen Djatej
  • Kati Pajunen
  • M. David Gorton
Journal of Applied Accounting Research (2020) 21 (4): 783.
Abnormal disclosure tone and going concern modified audit reports
  • Mahmud Hossain
  • Kannan Raghunandan
  • Dasaratha V. Rama
Journal of Accounting and Public Policy (2020) 39 (4): 106764.
Client and audit partner ethnicity and auditor-client alignment
  • Nathan Robert Berglund
  • John Daniel Eshleman
Managerial Auditing Journal (2019) 34 (7): 835.
Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence
  • Nora Muñoz-Izquierdo
  • María-del-Mar Camacho-Miñano
  • María-Jesús Segovia-Vargas
  • David Pascual-Ezama
International Journal of Financial Studies (2019) 7 (2): 20.
The Effect of Auditor Type on Audit Quality: An Empirical Analysis
  • Mohamed M. El-Dyasty
SSRN Electronic Journal (2019)
Big-Four Auditors and Financial Reporting Quality: Evidence from Pakistan
  • Gholamreza Zandi
  • Muhammad Sadiq
  • Shafi Mohamad
Humanities & Social Sciences Reviews (2019) 7 (2): 369.
Whatts in a Name? The Impact of U.S. Audit Partner Identification on Going Concern Audit Report Modifications
  • Lawrence Abbott
  • Colleen Boland
  • William L. Buslepp
  • Sean McCarthy
SSRN Electronic Journal (2018)
An Analysis of Auditors' Going-Concern Reporting Accuracy in Private Firms
  • Kris Hardies
  • Marie-Laure Vandenhaute
  • Diane Breesch
Accounting Horizons (2018) 32 (4): 117.
Is an Auditors’ Propensity to Issue Going Concern Opinions Related to Audit Quality?
  • Hila Fogel-Yaari
  • Ping Zhang
SSRN Electronic Journal (2013)
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept