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MD&A disclosure and the firm's...
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United States
Insolvenz
15,528
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15,079
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13,431
Financial audit
12,900
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11,219
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2,471
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2,072
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2,066
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1,556
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1,524
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1,521
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1,514
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1,511
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1,511
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1,430
Financial statement audit
1,429
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1,427
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1,421
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1,408
Honorar
1,369
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1,361
Bank
1,235
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1,204
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1,187
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1,137
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40
Li, Wenli
31
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18
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15
Acharya, Viral V.
14
Athreya, Kartik B.
12
Eraslan, Hülya
12
Souleles, Nicholas S.
12
Elul, Ronel
10
Glover, Steven M.
10
Hoitash, Rani
10
Hoitash, Udi
10
Leuz, Christian
10
Bedard, Jean C.
9
Chomsisengphet, Souphala
9
Gerardi, Kristopher
9
Hall, Brian J.
9
Hotchkiss, Edith
9
Platt, Harlan D.
9
Strebulaev, Ilya A.
9
Willen, Paul
9
Bliss, Robert R.
8
Brambilla, Irene
8
Elenev, Vadim
8
Kaufman, George G.
8
Landvoigt, Tim
8
Messier, William F.
8
Omer, Thomas C.
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Prawitt, Douglas F.
8
Sarte, Pierre-Daniel
8
Shackelford, Douglas A.
8
Tarozzi, Alessandro
8
Willekens, Marleen
8
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7
Beasley, Mark S.
7
Corbae, Dean
7
Dao, Mai
7
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7
Gorton, Gary
7
Greenstone, Michael
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National Bureau of Economic Research
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The Wharton Financial Institutions Center
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5
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5
American Institute of Certified Public Accountants
4
Canadian Academic Accounting Association
4
Charles A. Dice Center for Research in Financial Economics <Columbus, Ohio>
4
USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations
4
Federal Reserve Bank of Richmond
3
Nomos Verlagsgesellschaft
3
Practising Law Institute <New York, NY>
3
Rodney L. White Center for Financial Research
3
USA / Congress / Senate / Committee on Governmental Affairs
3
USA / Congress / Senate / Committee on the Judiciary
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USA / Subcommittee on Commerce, Trade and Consumer Protection
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United States
3
American Institute of Accountants
2
Committee on Continuing Professional Education
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European University Institute / Department of Economics
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European University Institute / Department of Law
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Federal Judicial Center
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Federal Reserve Bank of Kansas City / Research Division
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Goethe-Universität Frankfurt am Main / Fachbereich Wirtschaftswissenschaften
2
Harvard Graduate School of Business Administration / Division of Research
2
Inside Mortgage Finance Inc. <Bethesda, Md.>
2
Institute of Accountants in the United States of America
2
Institute of Finance and Accounting <London>
2
International Association for the Study of Insurance Economics
2
Ludwig-Maximilians-Universität München
2
SUERF - The European Money and Finance Forum
2
Symposium on the Structure and Governance of Enterprise <1990, Cambridge, Mass.>
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USA / Congress / House of Representatives / Committee on Economic and Educational Opportunities / Subcommittee on Employer-Employee Relations
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USA / Congress / House of Representatives / Committee on the Judiciary
2
USA / Congress / Senate / Committee on Commerce, Science, and Transportation
2
World Bank
2
AEI-Brookings Joint Center for Regulatory Studies
1
AMACOM
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Working paper / National Bureau of Economic Research, Inc.
106
Journal of accounting and public policy
65
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
49
The review of financial studies
44
Journal of accounting & economics
43
Journal of accounting research
38
The journal of finance : the journal of the American Finance Association
38
Auditing : a journal of practice & theory
35
Managerial auditing journal
34
Journal of financial economics
33
The business lawyer
30
The journal of fixed income
28
NBER working paper series
26
The accounting review : a publication of the American Accounting Association
24
Journal of banking & finance
23
Journal of financial and quantitative analysis : JFQA
23
Discussion paper / Centre for Economic Policy Research
22
The journal of law & economics
22
International journal of auditing : IJA
21
Finance and economics discussion series
20
Research in accounting regulation
19
The journal of real estate finance and economics
19
Advances in accounting behavioral research
17
Working papers / Federal Reserve Bank of Philadelphia, Research Department
17
Review of quantitative finance and accounting
16
Critical perspectives on accounting : an international journal for social and organizational accountability
15
Journal of business and economic perspectives
15
The journal of legal studies
15
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
14
Municipal finance journal : the state and local financing and municipal securities advisor
14
Real estate economics : journal of the American Real Estate and Urban Economics Association
14
Working papers / Financial Institutions Center
14
Working papers / Rodney L. White Center for Financial Research
14
Yale journal on regulation
14
Journal of business ethics : JOBE
13
The American economic review
13
The journal of applied business research
13
Working paper
13
Accounting horizons : a quarterly publication of the American Accounting Association
12
Enron and world finance : a case study in ethics
12
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ECONIS (ZBW)
3,381
RePEc
3
USB Cologne (EcoSocSci)
3
EconStor
1
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1
The information content of management disclosures on going concern : an industry level analysis of bankruptcy prediction and investor reaction
Visvanathan, Gnanakumar
- In:
Journal of managerial issues : JMI
33
(
2021
)
4
,
pp. 396-419
Persistent link: https://www.econbiz.de/10012792359
Saved in:
2
The global financial crisis : US bankruptcies and going-concern audit opinions
Geiger, Marshall A.
;
Raghunandan, K.
;
Riccardi, William
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
1
,
pp. 59-75
Persistent link: https://www.econbiz.de/10010425042
Saved in:
3
An analysis of chapter 11 and chapter 7 bankruptcy filings and auditors' going-concern opinions
Foster, Benjamin P.
;
Shastri, Trimbak
;
Barney, Douglas K.
- In:
Journal of business and economic perspectives
46
(
2019
)
1
,
pp. 69-99
Persistent link: https://www.econbiz.de/10012098224
Saved in:
4
Going-concern audit opinions for bankrupt companies : impact of credit rating
Feldmann, Dorothy
;
Read, William J.
- In:
Managerial auditing journal
28
(
2013
)
4
,
pp. 345-363
Persistent link: https://www.econbiz.de/10009749433
Saved in:
5
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
Saved in:
6
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
Saved in:
7
Does
PCAOB
inspection access improve audit quality? : an examination of foreign firms listed in the United States
Lamoreaux, Phillip T.
- In:
Journal of accounting & economics
61
(
2016
)
2/3
,
pp. 313-337
Persistent link: https://www.econbiz.de/10011498032
Saved in:
8
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
Saved in:
9
Auditor fees and auditor independence : evidence from going concern reporting decisions
Blay, Allen D.
;
Geiger, Marshall A.
- In:
Contemporary accounting research : a journal of the …
30
(
2013
)
2
,
pp. 579-606
Persistent link: https://www.econbiz.de/10009779733
Saved in:
10
Auditor reporting under Section 404 : the association between the internal control and going concern audit opinions
Beng Wee Goh
;
Krishnan, Jayanthi
;
Li, Dan
- In:
Contemporary accounting research : a journal of the …
30
(
2013
)
3
,
pp. 970-995
Persistent link: https://www.econbiz.de/10010222840
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