Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 Narsa NPDRH +2 more
europepmc +1 more source
Does gradual diffusion of information really matters: The bankruptcy case [PDF]
This paper tests to what extent the Hong and Stein (1999) model explains the stock price performance of firms filing for Chapter 11 bankruptcy. In line with the model’s main prediction, I find that the market severely misprices (correctly prices) the ...
Luís M. S. Coelho
core
Does Opinion Shopping Impair Auditor Independence and Audit Quality?
This study investigates how companies' threats to dismiss auditors and their engagement in opinion shopping influence auditor independence and audit quality, which in turn affect misstatements in financial statements.
TONG LU
core +1 more source
Have government environmental auditing contributed to the green transformation of Chinese cities? [PDF]
Heliyon, 2023 Wang W, Wang Z, Mei Y.
europepmc +1 more source
Reporting of subsequent events in financial statements – between obligation and necessity
Audit Financiar, 2018 The article aims to highlight the importance of reporting of subsequent events in financial statements, the factors that influence their reporting and the implication in statutory audit. The purpose of the article is to research the theoretical and legal
doaj +1 more source
Conflicts of Interest in the Assessment of Chemicals, Waste, and Pollution. [PDF]
Environ Sci Technol, 2023 Schäffer A +33 more
europepmc +1 more source
Do analysts know but not say? The case of goingconcern opinions [PDF]
This study explores whether security analysts recognize firms’ going-concern problems and report appropriately to investors. We find that analysts signal their anticipation of the publication of a going-concern modified (GCM) audit report in two ways: 1)
Richard Taffler, Rúben Peixinho
core
The Experiences of Health Care Workers during the COVID-19 Pandemic in Korea: a Qualitative Study. [PDF]
J Korean Med Sci, 2021 Lee JY +6 more
europepmc +1 more source
The auditor's report and banker's credit decisions : a field experiment
, 1984 The focus of the study was the effect of the auditor's report on the credit decision behavior of senior bank commercial loan officers. The mathematical Theory of Communication indicates that the message received may have a different meaning and result in
Jennings, David M.
core
, 2020 The purpose of this study was to determine the effect of financial condition, auditor's reputation, disclosure of financial statements, audit opinion of the previous year, supply chain strategy on going concern audit opinion.
Machmuddah, Zaky +4 more
core +1 more source