Third-party consequences of changes in managerial fiduciary duties : the case of auditors' going concern opinions
Year of publication: |
2022
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Authors: | Tan, Liang ; Ramalingegowda, Santhosh ; Yu, Yong |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 68.2022, 2, p. 1556-1572
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Subject: | Credit Lyonnais ruling | fiduciary duties | going concern opinions | auditors | Wirtschaftsprüfung | Financial audit | Treuhänder | Fiduciary | Fortführungsprinzip | Going concern | Corporate Governance | Corporate governance |
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