Results 301 to 310 of about 25,516 (335)
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Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions
The Accounting Review, 2012ABSTRACT: We investigate whether insider selling affects the likelihood of firms receiving auditor going-concern opinions. Prior studies document significant negative market reactions to the issuance of going-concern opinions, indicating that such opinions convey bad news to investors.
Chen, C, Martin, X, Wang, X
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Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches
International Journal of Auditing, 2001This study examines whether audit committee effectiveness characteristics are related to suspicious auditor switching. Using the agency and audit committee literature, we hypothesize that audit committee existence, the proportion of independent directors, member experience in accounting, auditing, and finance, number of committee meetings, and number ...
Archambeault, Deborah S. +1 more
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The Auditor's Going Concern Opinion Decision: A Pilot Study
International Journal of Auditing, 1999This research attempts to find empirical evidence of ex ante factors relating to the economic trade‐offs that an auditor faces when deciding whether or not to disclose going concern uncertainties in an audit report in a non‐litigious continental European setting, Belgium. The research methodology consists of univariate and logistic regression analysis.
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Do Independent Audit Committees Prevent Auditor Opinion Shopping?
SSRN Electronic Journal, 2010This study analyses the impact of audit committee independence on auditor dismissal decisions and the successor auditor choice. We pay special attention to those changes that take place after firms receive a qualified audit report. These changes may be considered the observable consequence of the unobservable threat of dismissal from a client who ...
Estíbaliz Biedma López +2 more
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The Auditor's Going-Concern Opinion Decision
International Journal of Business and Economics, 2007In this study, we expand on several previous studies related to the materiality judgments and the auditor's propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor's materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially ...
Tae G. Ryu, Chul-Young Roh
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