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Refinado por: assunto: Auditing Standards remover
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1
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
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Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States

Lamoreaux, Phillip T.

Journal of accounting & economics, 2016-04, Vol.61 (2-3), p.313-337 [Periódico revisado por pares]

Amsterdam: Elsevier B.V

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2
The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable
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The Effect of Audit Quality, Financial Condition and Earnings Management on the Going Concern Audit Opinion with Corporate Mechanism as a Moderating Variable

Hulu, Yunus Anugerah ; Toni, Nagian ; Sitepu, Wilsa Road Betterment

Accounting & finance (Kiev, Ukraine), 2022-01, Vol.97 (3(97)), p.119-128 [Periódico revisado por pares]

Kiev: Institute of Accounting and Finance

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3
Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions
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Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions

Casterella, Jeffrey R. ; Desir, Rosemond ; Stallings, Matthew A. ; Wainberg, James S.

Accounting horizons, 2020-03, Vol.34 (1), p.45-66 [Periódico revisado por pares]

Sarasota: American Accounting Association

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4
How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions
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How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions

Xu, Xiaolu ; Yang, Leo L. ; Zhang, Joseph H.

Journal of business finance & accounting, 2022-10, Vol.49 (9-10), p.1553-1580 [Periódico revisado por pares]

Oxford: Blackwell Publishing Ltd

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5
Investor Reaction to Auditors' Going Concern Emphasis of Matter: Evidence from a Natural Experiment
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Investor Reaction to Auditors' Going Concern Emphasis of Matter: Evidence from a Natural Experiment

Bédard, Jean ; Brousseau, Carl ; Vanstraelen, Ann

Auditing : a journal of practice and theory, 2019-05, Vol.38 (2), p.27-55 [Periódico revisado por pares]

Sarasota: American Accounting Association

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6
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
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Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level

Xu, Qiao ; Kalelkar, Rachana

Auditing : a journal of practice and theory, 2020-08, Vol.39 (3), p.185-208 [Periódico revisado por pares]

Sarasota: American Accounting Association

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7
The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions
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The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions

Knechel, W. Robert ; Vanstraelen, Ann

Auditing : a journal of practice and theory, 2007-05, Vol.26 (1), p.113-131 [Periódico revisado por pares]

Sarasota: American Accounting Association

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8
Annual report readability subsequent to going-concern opinions
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Annual report readability subsequent to going-concern opinions

Kawada, Brett S ; Wang, Jeff Jundong

Managerial auditing journal, 2020-01, Vol.35 (1), p.24-42 [Periódico revisado por pares]

Bradford: Emerald Publishing Limited

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9
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit
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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit

Schaefer, Tammie J. ; Brown, Veena L. ; Ege, Matthew S. ; Harding, Noel ; Hermanson, Dana R. ; Higgs, Julia L. ; Jenkins, J. Gregory ; Smith, Kecia Williams

Current issues in auditing, 2021-09, Vol.15 (2), p.C1-C20 [Periódico revisado por pares]

Sarasota: American Accounting Association

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10
Going concern modifications and the self-fulfilling prophecy: evidence from extreme market conditions
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Going concern modifications and the self-fulfilling prophecy: evidence from extreme market conditions

Gleason, Kimberly ; Nagle, Brian ; Kannan, Yezen H. ; Rau, Stephen

Meditari Accountancy Research, 2023-10, Vol.31 (5), p.1215-1238 [Periódico revisado por pares]

Pretoria: Emerald Group Publishing Limited

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