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Keywords: going concern opinion
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 1–26.
Published: 01 May 2019
... longer audit report lag, incur higher audit fees, and are more likely to receive a first time modified going concern opinion. We also show that readability of footnotes is associated with a higher likelihood of financial misstatements and future accounting-related litigation. Our results are robust...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 115–135.
Published: 01 August 2017
... of commonly used measures of audit quality (likelihood of issuing a going concern opinion and a first-time going concern opinion for a sample of financially distressed companies, the absolute value of discretionary and working capital accruals). We find that the number of senior auditors, assistant auditors...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 1–39.
Published: 01 November 2014
...Keval Amin; Jagan Krishnan; Joon Sun Yang SUMMARY: Prior studies document a negative market reaction to going concern opinions. We extend this literature by focusing on the link between the going concern opinion and the cost of equity capital. Using two different samples (one comprising distressed...