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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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Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
, 2020This paper examines whether inaccurate going-concern opinions negatively affect the audit office's reputation.
Qiao Xu, Rachana Kalelkar
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Going Concern Opinion and Cost of Equity
AUDITING: A Journal of Practice & Theory, 2014SUMMARY: Prior studies document a negative market reaction to going concern opinions. We extend this literature by focusing on the link between the going concern opinion and the cost of equity capital. Using two different samples (one comprising distressed firms and the other matched on propensity score), we document a significant ...
Keval Amin +2 more
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Going Concern Opinion, Managementkompetenz und Insolvenzwahrscheinlichkeit
Auditing and Accounting Studies, 2019Matthias Heinrichs
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The Going Concern Opinion: A Time for a Referendum?
SSRN Electronic Journal, 2010This paper addresses the large and growing problem of identifying business enterprises for which a 'Going Concern Opinion' (GCO) might be appropriate, and the means by which such decision are reached. Changes in corporate financial health, as they relate to the management and auditor assessment regarding the requirement for issuing a GCO, are fraught ...
Igor Pustylnick +2 more
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Going, Going, Still Here? Determinants and Reactions to Consecutive Going Concern Opinions
SSRN Electronic Journal, 2015This study examines whether audit firm knowledge and resources affect the likelihood a company receives consecutive going concern opinions. We also consider whether consecutive going concern opinions are useful to financial statement users. Recent comments from the FASB and PCAOB question the usefulness of going concern opinions to financial statement ...
Kathleen Harris +2 more
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The Auditor's Going-Concern Opinion as a Communication of Risk
AUDITING: A Journal of Practice & Theory, 2011SUMMARY In this study, we examine the proposition that the auditor's going-concern modified opinion is a valuable risk communication to the equity market that results in a shift of the market's perception of financially distressed firms. Specifically, our analyses reveal that the market valuation is significantly altered from a focus on ...
Allen D. Blay +2 more
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Determinants factors of a going concern audit opinion: A risk governance and regulation implication
Risk Governance and Control: Financial Markets & InstitutionsInternational Standards on Auditing (ISAs) mandate auditors to evaluate the client’s capability to sustain her/his operations for a reasonable period after the financial statement’s date (Geiger et al., 2021).
M. Altawalbeh
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Going-Concern Opinions in the “New” Legal Environment
Accounting Horizons, 2002The 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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The Effect Of Corporate Values, Conservatism, And Earnings Quality On Audit Opinion Going Concern
Journal of Accounting and Finance ManagementFinancial Report is the final result of the accounting cycle which is a record of financial information used to describe the financial condition of the company as information for external and internal parties of the company.
Merna Surjadi +3 more
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