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Going-concern audit opinions and the provision of nonaudit services : implications for auditor independence of bankrupt firms
Callaghan, Joseph; Parkash, Mohinder; Singhal, Rajeev - In: Auditing : a journal of practice & theory 28 (2009) 1, pp. 153-169
Persistent link: https://www.econbiz.de/10003863377
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Estimation risk and auditor conservatism
Lennox, Clive; Kausar, Asad - In: Review of accounting studies 22 (2017) 1, pp. 185-216
Persistent link: https://www.econbiz.de/10011655605
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The relation between managerial ability and audit fees and going concern opinions
Krishnan, Gopal; Wang, Changjiang - In: Auditing : a journal of practice & theory 34 (2015) 3, pp. 139-160
Persistent link: https://www.econbiz.de/10011341314
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The disclosure and consequences of U.S. critical audit matters
Burke, Jenna J.; Hoitash, Rani; Hoitash, Udi; Xiao, Summer - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 59-95
Persistent link: https://www.econbiz.de/10014289490
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Does goodwill-related critical audit matters disclosure influence firms' financial reporting decisions? : evidence from goodwill impairment
Jahan, Nusrat; Karim, M. Sydul - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 159-187
Persistent link: https://www.econbiz.de/10014536440
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Auditor fees and auditor independence-evidence from going concern reporting decisions in Germany
Ratzinger-Sakel, Nicole V. S. - In: Auditing : a journal of practice & theory 32 (2013) 4, pp. 129-168
Persistent link: https://www.econbiz.de/10010225331
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Determinants of going concern opinions and audit fees for development stage enterprises
Foster, Benjamin P.; Shastri, Trim - In: Advances in accounting : a research annual 33 (2016), pp. 68-84
Persistent link: https://www.econbiz.de/10011531212
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Client conservatism and auditor-client contracting
DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98
Persistent link: https://www.econbiz.de/10011482675
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Did SOX influence the association between fee dependence and auditors' propensity to issue going-concern opinions?
Kao, Jennifer L.; Yan, Li; Zhang, Wenjun - In: Auditing : a journal of practice & theory 33 (2014) 2, pp. 165-185
Persistent link: https://www.econbiz.de/10010407835
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How do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going Concern Opinions
Krishnan, Gopal V. - 2011
We examine the auditor perception of recognized vs. disclosed obligations as they relate to two key decisions auditors make: determining audit fees and whether to issue a going concern opinion. We study two pairs of obligations – capital leases and operating leases and on-balance sheet and...
Persistent link: https://www.econbiz.de/10013132336