Tagesson, Torbjörn; Öhman, Peter - In: Journal of Accounting & Organizational Change 11 (2015) 2, pp. 175-192
Purpose – This paper aims to chart Swedish auditors’ likelihood of issuing going concern warnings (GCWs), and to investigate the relationship between formal auditor competence, audit fees and audit firm, respectively, and the likelihood of issuing GCWs. Design/methodology/approach – The...