Why does an auditor not issue a going concern opinion for a failing company? : impact of financial risk, time to bankruptcy, and cognitive style
Year of publication: |
2020
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Authors: | Laitinen, Erkki K. ; Laitinen, Teija |
Published in: |
Theoretical economics letters. - Irvine, Calif. : Scientific Research, ISSN 2162-2078, ZDB-ID 2657454-8. - Vol. 10.2020, 1, p. 131-153
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Subject: | Going Concern Opinion | Failing Firms | Financial Risk | Time to Bankruptcy | Cognitive Style | Finnish Small Firms | Insolvenz | Insolvency | Wirtschaftsprüfung | Financial audit | KMU | SME | Kognition | Cognition | Finnland | Finland | Fortführungsprinzip | Going concern | Unternehmensgründung | Business start-up |
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