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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 353–384.
Published: 01 May 2013
... opportunities. going-concern audit reporting bankruptcy Table 1 further indicates that it is generally the smaller companies that receive GCOs. The GCO frequency is 36.70 percent among companies whose market capitalizations are no greater than $75 million. In contrast, the GCO frequency is 3.66...