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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 INFORMATIVENESS OF GOING CONCERN OPINION: EVIDENCE FROM ITALY
European Journal of Management, 2016The aim of this paper is to disentangle the relation between GC exception in the Emphasis of Matter of unqualified opinion, modified opinion for GC and the opening of insolvency proceedings. Using a unique hand-collected database on audit opinions of 326 Italian listed companies from 2007 to 2011, we analyze audit opinions first using a GLM with fixed ...
Alessandro, Ghio +3 more
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Determinant Factors in Receiving Going Concern Audit Opinions
eCo-Fin, 2019The aims of this study is to determine whether or not there is (1)Impact of the Sustainability Report (SR) and company’s size towards acceptance of opinions going concern, (2) The Sustainability Report (SR) is categorized into three different dimensional disclosures based on guidelines made by the Global Reporting Initiative (GRI) that is The G4 ...
Rina Aprilyanti, Surachmat Wijaya
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Nonprofit Stakeholder Response to Going-Concern Audit Opinions
Journal of Accounting, Auditing & Finance, 2015Using 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, 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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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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Annual report readability subsequent to going-concern opinions
Managerial Auditing Journal, 2019PurposeThis 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, 2022Zulfikar Zulfikar, Dian Anggarini
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Board Gender Diversity and Going Concern Audit Opinions
SSRN Electronic Journal, 2012This 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 +2 more
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Investor overreaction to going concern audit opinion announcements
Applied Financial Economics, 2006The 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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