Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Artigo
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Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United StatesLamoreaux, Phillip T.Journal of accounting & economics, 2016-04, Vol.61 (2-3), p.313-337 [Periódico revisado por pares]Amsterdam: Elsevier B.VTexto completo disponível |
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Material Type: Artigo
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Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor OpinionsCasterella, Jeffrey R. ; Desir, Rosemond ; Stallings, Matthew A. ; Wainberg, James S.Accounting horizons, 2020-03, Vol.34 (1), p.45-66 [Periódico revisado por pares]Sarasota: American Accounting AssociationTexto completo disponível |
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Material Type: Artigo
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How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinionsXu, Xiaolu ; Yang, Leo L. ; Zhang, Joseph H.Journal of business finance & accounting, 2022-10, Vol.49 (9-10), p.1553-1580 [Periódico revisado por pares]Oxford: Blackwell Publishing LtdTexto completo disponível |
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Material Type: Artigo
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Consequences of Going-Concern Opinion Inaccuracy at the Audit Office LevelXu, Qiao ; Kalelkar, RachanaAuditing : a journal of practice and theory, 2020-08, Vol.39 (3), p.185-208 [Periódico revisado por pares]Sarasota: American Accounting AssociationTexto completo disponível |
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Material Type: Artigo
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Annual report readability subsequent to going-concern opinionsKawada, Brett S ; Wang, Jeff JundongManagerial auditing journal, 2020-01, Vol.35 (1), p.24-42 [Periódico revisado por pares]Bradford: Emerald Publishing LimitedTexto completo disponível |
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Material Type: Artigo
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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement AuditSchaefer, Tammie J. ; Brown, Veena L. ; Ege, Matthew S. ; Harding, Noel ; Hermanson, Dana R. ; Higgs, Julia L. ; Jenkins, J. Gregory ; Smith, Kecia WilliamsCurrent issues in auditing, 2021-09, Vol.15 (2), p.C1-C20 [Periódico revisado por pares]Sarasota: American Accounting AssociationTexto completo disponível |
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Material Type: Artigo
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The impact of auditor conservatism on accruals and going concern opinion: Iranian angleSalehi, Mahdi ; Tarighi, Hossein ; Sahebkar, HaydarInternational journal of Islamic and Middle Eastern finance and management, 2018-09, Vol.11 (4), p.650-666 [Periódico revisado por pares]Bingley: Emerald Publishing LimitedTexto completo disponível |
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Material Type: Artigo
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Audit Firm Size and Going-Concern Reporting AccuracyGeiger, Marshall A ; Rama, Dasaratha VAccounting horizons, 2006-03, Vol.20 (1), p.1-17 [Periódico revisado por pares]Sarasota: American Accounting AssociationTexto completo disponível |
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Material Type: Artigo
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Legal Regimes and Investor Response to the Auditor’s Going-Concern OpinionKausar, Asad ; Taffler, Richard J. ; Tan, Christine E. L.Journal of accounting, auditing & finance, 2017-01, Vol.32 (1), p.40-72 [Periódico revisado por pares]Los Angeles, CA: SAGE PublicationsTexto completo disponível |
10 |
Material Type: Artigo
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Do corporate payouts signal going-concern risk for auditors? Evidence from audit reports for companies in financial distressCao, Jian ; Kubick, Thomas R. ; Masli, Adi N. S.Review of quantitative finance and accounting, 2017-10, Vol.49 (3), p.599-631 [Periódico revisado por pares]New York: Springer USTexto completo disponível |