An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors
Year of publication: |
2014
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Authors: | Myers, Linda A. ; Schmidt, Jaime ; Wilkins, Michael |
Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 43.2014, 1, p. 155-172
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Subject: | Going concern | Bankruptcy | Type I and Type II misclassifications | Audit quality | Auditor size | Auditor conservatism | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Insolvenz | Insolvency | Fortführungsprinzip |
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