Results 171 to 180 of about 1,131,512 (205)

Nonprofit Stakeholder Response to Going-Concern Audit Opinions

Journal of Accounting, Auditing & Finance, 2015
Using a sample of industry-diverse nonprofit organizations, we find support for stakeholders’ use of nonprofit going-concern audit opinion (GCO) reports. We study the reactions of the three largest nonprofit stakeholder groups: donors, service recipients, and managers.
Keval Amin, Erica E. Harris
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The Auditor's Going-Concern Opinion Decision

International Journal of Business and Economics, 2007
In 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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Going-Concern Opinions in the “New” Legal Environment

Accounting Horizons, 2002
The Securities and Exchange Commission (SEC 2000) recently asserted that the litigation environment facing auditors has changed significantly since 1994, and that the reduced threat of litigation can influence auditor behavior. This study examines the potential impact of the “new” legal environment described by the SEC by examining the audit reports on
Marshall A. Geiger, K. Raghunandan
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Annual report readability subsequent to going-concern opinions

Managerial Auditing Journal, 2019
PurposeThis study aims to examine a firm’s disclosure properties subsequent to receiving a going-concern opinion.Design/methodology/approachA difference-in-difference research design was used to control for endogeneity issues. Annual report readability is used as a proxy for firm disclosure.FindingsThe results indicate a negative and significant ...
Brett S. Kawada, Jeff Jundong Wang
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Factors Affecting Audit Opinion Going Concern

Advances in Economics, Business and Management Research, 2022
Zulfikar Zulfikar, Dian Anggarini
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Board Gender Diversity and Going Concern Audit Opinions

SSRN Electronic Journal, 2012
This paper examines the relation between gender diversity on the board of directors and the likelihood that a company receives an emphasis of matter going concern audit opinion. Gender diversity on the board and the audit committee is examined.
Law Chapple, Larelle, Kent, Pamela, Routledge, James   +2 more
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Investor overreaction to going concern audit opinion announcements

Applied Financial Economics, 2006
The finance literature extensively documents the existence of stock market anomalies, such as the January effect, the day of the week effect and the small firm effect. Many of these anomalies were discovered or clarified while investigating what has come to be known as the overreaction hypothesis.
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Long‐term effects of the going concern opinion

Managerial Auditing Journal, 2004
Studies have suggested that the auditor's fear of self‐fulfilling prophecy may alter an auditor's behavior concerning the issuance of a going concern opinion. This study investigates a sample of firms that received auditor going concern opinions and ultimately resolved these opinions successfully, as evidenced by subsequent unqualified opinions.
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Going-concern Opinions in Failing Companies: Auditor Dependence and Opinion Shopping

SSRN Electronic Journal, 2000
Contrary to public expectations, companies usually receive clean audit opinions shortly prior to failure. This study examines whether audit reports in failing companies are affected by auditor dependence or opinion shopping. I find audit fees, auditor size, auditor-client tenures and dominant directors are not significantly associated with going ...
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Auditor Conservatism, Abnormal Accruals, and Going Concern Opinions [PDF]

, 2010
We investigate the Japanese Big 4 auditors' conservatism. Recent increasing litigation risks and scrutiny from the public are likely to make the Japanese Big 4 auditors conservative. Our results indicate that the Big 4 are effective in deterring income-decreasing earnings management by clients.
Katsuhiko Muramiya, Tomomi Takada
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