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Showing 1 to 4 of 4 for “"going concern opinions"”.
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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 …
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Accounting Firms and Tax Aggressiveness
… significant public attention. One salient concern is the appropriateness of an audit division reviewing the work conducted by the tax division of the same accounting firm. During the conduct of financial statement audits, the audit engagement team undertakes detailed examinations of the …
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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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Audit partner life cycle and implications for audit quality
… However, Big N partners are more likely to issue going concern opinions as they gain experience, while non-Big N partners are less likely to do so. I also find weak evidence for the effect of postretirement work on partner performance. Study 2 investigates how the incentive to invest in industry …