The effectiveness of the auditor's going-concern evaluation as an external governance mechanism : evidence from loan defaults
Year of publication: |
2009
|
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Authors: | Bhimani, Alnoor ; Gulamhussen, Mohamed Azzim ; Lopes, Samuel da Rocha |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 44.2009, 3, p. 239-255
|
Subject: | Wirtschaftsprüfung | Financial audit | Insolvenz | Insolvency | Fortführungsprinzip | Going concern | Portugal | 1997-2003 |
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