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Keywords: going concern opinionsClose
AUDITING: A Journal of Practice & Theory (2022) 41 (3): 121–147.
Published: 01 August 2022
... statements. Second, we find no significant difference between the market reaction to IGCCs and annual going concern opinions (AGCO) received at the annual report audit. Finally, we show IGCCs are significant predictors of subsequent AGCOs, and provide incremental information from the previous annual report...
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 1–28.
Published: 01 August 2020
...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...
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 43–70.
Published: 01 February 2020
...Nicholas Hallman; Andrew J. Imdieke; Kyonghee Kim; Raynolde Pereira SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormally large sales of their shares...
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 89–113.
Published: 01 November 2017
... report lags. Lower workplace ratings also increase the likelihood of firms receiving modified going concern opinions. Our study shows that organizational workplace environments affect auditor risk assessments and auditing outcomes and provide insights for practicing auditors and corporate executives. Our...
AUDITING: A Journal of Practice & Theory (2016) 35 (1): 163–179.
Published: 01 February 2016
... to inform the continuing debate regarding the possible adverse effects of long auditor tenure. Overall, our results are robust to controlling for any extant endogeneity with respect to going concern opinions and choice of the length of audit firm tenure. Legislators, regulators, and others have...