Do over-conservative going concern audit opinions exist? : evidence from the prediction model approach
Year of publication: |
2022
|
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Authors: | Yu, Chun-Chan ; Huang, Hua Wei ; Yang, Ya-Chih ; Xie, Anxuan |
Published in: |
Economics letters. - Amsterdam [u.a.] : Elsevier, ISSN 0165-1765, ZDB-ID 717210-2. - Vol. 212.2022, p. 1-5
|
Subject: | Auditor over-conservatism | Going concern audit opinion | Prediction model approach | Wirtschaftsprüfung | Financial audit | Prognoseverfahren | Forecasting model | Fortführungsprinzip | Going concern | Dienstleistungsqualität | Service quality |
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