Do over-conservative going concern audit opinions exist? : evidence from the prediction model approach
Chun-Chan Yu, Hua-Wei Huang, Ya-Chih Yang, Anxuan Xie
| Year of publication: |
2022
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|---|---|
| Authors: | Yu, Chun-Chan ; Huang, Hua Wei ; Yang, Ya-Chih ; Xie, Anxuan |
| Published in: |
Economics letters. - Amsterdam [u.a.] : Elsevier, ISSN 0165-1765, ZDB-ID 717210-2. - Vol. 212.2022, p. 1-5
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| Subject: | Auditor over-conservatism | Going concern audit opinion | Prediction model approach | Wirtschaftsprüfung | Financial audit | Prognoseverfahren | Forecasting model | Fortführungsprinzip | Going concern | Börsenkurs | Share price | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.econlet.2022.110292 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013442014