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Is the external audit report useful for bankruptcy prediction?
Muñoz-Izquierdo, Nora; Camacho-Miñano, María-del-Mar; … - In: International Journal of Financial Studies : open … 7 (2019) 2/20, pp. 1-23
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external … bankruptcy situation with the same accuracy as if they had scrutinized the whole report. In addition, an extended literature … review is included, on previous studies on the interaction between bankruptcy prediction and the external audit information. …
Persistent link: https://www.econbiz.de/10012039600
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Probleme des Insolvenzplanverfahrens
Henselmann, Klaus; Gutbier, Manuel - 2010
-Packaged-Plan ; Eigenverwaltung ; insolvency ; bankruptcy code ; liquidation ; liquidator ; insolvency plan ; chapter 11 plan ; Pre-Packaged-Plan …
Persistent link: https://www.econbiz.de/10003948384
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The Content of the Audit Report in the Year Prior to Bankruptcy Filing. Empirical Evidence from Spain
Muñoz-Izquierdo, Nora - 2016
bankruptcy filing, with a double purpose: to propose a classification of the content of audit reports and to examine the …, the quarter on which the court order is imposed and the resolution of the bankruptcy procedure, whereas comments are …
Persistent link: https://www.econbiz.de/10012980573
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The informational value contained in the different types of auditor's opinions : evidence from Portugal
Carvalho, Paulo Viegas de; Ferrão, Joaquim; Alves, … - In: Cogent economics & finance 11 (2023) 1, pp. 1-21
This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when...
Persistent link: https://www.econbiz.de/10014500491
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Why does an auditor not issue a going concern opinion for a failing company? : impact of financial risk, time to bankruptcy, and cognitive style
Laitinen, Erkki K.; Laitinen, Teija - In: Theoretical economics letters 10 (2020) 1, pp. 131-153
Persistent link: https://www.econbiz.de/10012491514
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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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Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?
Berglund, Nathan R. - 2019
There is a maintained assumption within the accounting literature that client bankruptcies preceded by clean audit opinions (Type II GCO errors) damage an auditor's reputation. Consistent with this view, the PCAOB proposes that stakeholders may use Type II GCO errors as indicators of low audit...
Persistent link: https://www.econbiz.de/10012864239
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Reforming Corporate Governance Post Enron : Shareholders’ Board of Trustees and the Auditor
Abdel-Khalik, A. Rashad - 2016
One potentially positive outcome of Enron's demise could be improving the process by which auditors are selected, retained and compensated. A proposal to reform this aspect of corporate governance is outlined in this essay. In addition, this editorial accomplishes two goals: (a) identification...
Persistent link: https://www.econbiz.de/10013006300
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The Metacapitalism Spectacle
Mickhail, George - 2017
Persistent link: https://www.econbiz.de/10012946691
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The Impact of Bankruptcy Prediction, Company's Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor's Going Concern Opinion
Kurnia, Ratnawati - 2017
business. Thus, the objective of this paper is to examine the impact of bankruptcy prediction, company's financial condition … used to analyse data.Findings - The results of this research show that bankruptcy prediction, company's financial condition …
Persistent link: https://www.econbiz.de/10012952418