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1
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
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Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States

Lamoreaux, Phillip T.

Journal of accounting & economics, 2016-04, Vol.61 (2-3), p.313-337 [Periódico revisado por pares]

Amsterdam: Elsevier B.V

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2
Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions
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Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions

Casterella, 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 Association

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3
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions
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How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions

Xu, 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 Ltd

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4
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
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Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level

Xu, Qiao ; Kalelkar, Rachana

Auditing : a journal of practice and theory, 2020-08, Vol.39 (3), p.185-208 [Periódico revisado por pares]

Sarasota: American Accounting Association

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5
Annual report readability subsequent to going-concern opinions
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Annual report readability subsequent to going-concern opinions

Kawada, Brett S ; Wang, Jeff Jundong

Managerial auditing journal, 2020-01, Vol.35 (1), p.24-42 [Periódico revisado por pares]

Bradford: Emerald Publishing Limited

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6
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 Audit
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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 Audit

Schaefer, Tammie J. ; Brown, Veena L. ; Ege, Matthew S. ; Harding, Noel ; Hermanson, Dana R. ; Higgs, Julia L. ; Jenkins, J. Gregory ; Smith, Kecia Williams

Current issues in auditing, 2021-09, Vol.15 (2), p.C1-C20 [Periódico revisado por pares]

Sarasota: American Accounting Association

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7
The impact of auditor conservatism on accruals and going concern opinion: Iranian angle
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The impact of auditor conservatism on accruals and going concern opinion: Iranian angle

Salehi, Mahdi ; Tarighi, Hossein ; Sahebkar, Haydar

International journal of Islamic and Middle Eastern finance and management, 2018-09, Vol.11 (4), p.650-666 [Periódico revisado por pares]

Bingley: Emerald Publishing Limited

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8
Audit Firm Size and Going-Concern Reporting Accuracy
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Audit Firm Size and Going-Concern Reporting Accuracy

Geiger, Marshall A ; Rama, Dasaratha V

Accounting horizons, 2006-03, Vol.20 (1), p.1-17 [Periódico revisado por pares]

Sarasota: American Accounting Association

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9
Legal Regimes and Investor Response to the Auditor’s Going-Concern Opinion
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Legal Regimes and Investor Response to the Auditor’s Going-Concern Opinion

Kausar, 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 Publications

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10
Do corporate payouts signal going-concern risk for auditors? Evidence from audit reports for companies in financial distress
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Do corporate payouts signal going-concern risk for auditors? Evidence from audit reports for companies in financial distress

Cao, 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 US

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