Kabir, Humayun; Su, Li; Rahman, Asheq - In: Pacific Accounting Review 28 (2016) 3, pp. 279-305
weaker corporate governance and enforcement of securities law. This paper aims to explore audit failure in this setting and … examine whether auditors erred in their audits of the failed finance companies and whether the audit failure rate of Big N … method and uses three sets of evidence to assess audit failure – the frequency of going concern opinion (GCO) prior to …