...Anne Albrecht; Matthew Glendening; Kyonghee Kim; Raynolde Pereira SUMMARY Following the 2007–2009 financial crisis, regulators and investor groups alleged that auditors were reluctant to issue going concern opinions (GCOs) to distressed banks during the crisis, raising questions about the quality...

...Adi Masli; Christine Porter; Susan Scholz SUMMARY We develop and test a model of the determinants of going concern reporting for banks. Banks are an essential component of the economy, but most audit market studies exclude them because they have significant differences from other companies. Our...

...Michael L. Ettredge; Yang Xu; Han S. Yi SUMMARY: Using publicly traded bank holding company data from 2008 through 2011, this paper documents that the proportions of fair-valued assets held by banks are positively associated with audit fees. The positive association between audit fees...