Nathan Robert BerglundJohn Daniel EshlemanPeng GuoAuditing A Journal of Practice & TheoryBerglund, N. R., J. D. Eshleman, and P. Guo. 2017. Auditor Size and Going Concern Reporting. Auditing: A Journal of Practice & Theory, in press, doi.org/10.2308/ajpt- 51786...
and T. Svanstrom 2011. Auditor-in-Charge Characteristics and Going Concern Reporting Behavior: Does Number of Assignments, Age and Client Fee Dependence Matter? Working paper.Sundgren, S., & Svanstrom, T. (2010). Auditor-in-charge characteristics and going concern reporting behavior: Does number...
In this study, where we define audit failure as a bankrupt company not receiving a going concern modified audit opinion prior to bankruptcy (a Type II reporting error), we examine prior audit reports for a sample of 401 U.S. publicly held companies that filed for bankruptcy during the ...
Section 404 of the Sarbanes-Oxley Act introduced integrated audits of internal control over financial reporting and the financial statements. Since the internal control and audit reports are joint products of the audit process, we examine whether the issuance of an internal control material weakness op...
Do going concern audit reports protect auditors from litigation? A simultaneous equations approach 2013, Accounting Review Auditors' Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China 2012, Contemporary Accounting Research Audit firm size and going-concern reporting accuracy...
Additional research suggests that auditor reporting decisions regarding going concern may have become less conservative subsequent to the period surrounding the initial fee disclosures and the enactment of SOX (Geiger, Raghunandan, and Rama 2005; Fargher and Jiang 2008; Li 2009; Feldmann and Read ...
(Five) audit firms. Binary logit regression is used to analyze 1,332 firms that were non-bankrupt but financially stressed between 1997 and 1999. This study finds that Big Six (Five) firms had higher materiality thresholds and were less likely to issue a going-concern opinion to their ...
The auditor of S Co has concluded that the use of the going concern assumption is appropriate and that the material uncertainty has been adequately disclosed.What is the impact of this conclusion on the audit report?A.Unmodified opinion without an emphasis of matter paragraphB.Modified opinionC....
An Auditor's Choice in the Going Concern Problems : Focusing on the Relation between the Auditor's Judgment that Leads to "Disclaimer of Opinion" and the Representation about the Effects on Financial Statements that Reflects the Judgment 坂柳 明 會計 182(2), 223-235, 2012-08 年份: 2012 收...
Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia. This study employs well-established going concern model of logistic regression. Our findings show that...