Global ETD Search
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Showing 1 to 6 of 6 for “"Going Concern Opinion"”.
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Accounting comparability, audit effort and audit outcomes
… and audit reporting accuracy as of a clean or a going-concern opinion. Meanwhile, comparability is negatively related to audit delay, audit fees, and the likelihood of auditor’s issuing a going-concern opinion. In totality, the study shows that industry-wise comparability enhances the utility of …
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PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY
… foreign audit firms. An important policy concern is that several foreign jurisdictions have refused to allow the PCAOB to conduct inspections of their audit firms. In this dissertation, I investigate (1) whether audit quality is higher for client firms (henceforth "complying" clients) …
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A Multivariate Analysis of Auditor Decision Making in the Presence of Going-Concern Uncertainties
… an auditor identifies a company with a potential going-concern problem and, given that identification, how an auditor decides whether a going-concern opinion should be issued. The focus for studying the opinion decision was on the relationship between financial statement variables and the opinion …
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Hedge Fund Ownership and Auditor-Client Contracting In U.S. Firms
… hedge funds themselves have grown, so too have concerns about their involvement with publicly traded companies and their effect on various stakeholders and the economy. Although Critics claim that hedge fund activism creates a short-term focus, shifting funds out of expansion and research and …
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Big 4 Office Personnel and Audit Quality
… restatements and are more willing to report going concern opinion modifications, yet also report fewer material internal control weaknesses. In an analysis of audit personnel experience and audit quality, this study finds that experienced audit managers are associated with fewer restatements …
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FEES, GOING CONCERN OPINIONS AND AUDITOR DISMISSALS: AN EMPIRICAL ASSESSMENT
<p>Auditors issue going concern modified opinions when there is substantial doubt about the company’s ability to continue its operations into the foreseeable future. Companies frequently respond to this type of audit opinion by changing auditors. Critics, such as the SEC, suggest that this may be …