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1-4 of 4
Keywords: going-concern opinion
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (3): 21–44.
Published: 01 August 2022
...Jaehan Ahn; Herita Akamah SUMMARY Amidst heightened concern among U.S. and international regulators is the need to examine reasons why auditors are not issuing going-concern opinions (GCOs) to financially distressed clients who seem to warrant such opinions. We examine societal trust as one...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 79–103.
Published: 01 November 2016
... interlocks audit quality client importance fee dependence going-concern opinion discretionary accruals Regulators have expressed concerns that an undue dependence on fees from a client at the individual partner, audit office, or audit firm level may have a detrimental effect on auditor...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (2): 23–51.
Published: 01 May 2016
... and surroundings influence their propensities to issue modified opinions. We investigate whether auditors' decisions to issue GC opinions are affected by the rate of GC opinions being given in their proximate area. Controlling for factors that prior research associates with going-concern opinions and state-level...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 165–185.
Published: 01 May 2014
...Jennifer L. Kao; Yan Li; Wenjun Zhang SUMMARY: Li (2009) found that the association between fee dependence (FEEDEP) and the incidence of going-concern opinions (GCO) changed from insignificant in 2001 to positive in 2003. This finding has been interpreted as evidence...