Feldmann, Dorothy; Read, William J. - In: Managerial Auditing Journal 28 (2013) April, pp. 345-363
Purpose – The purpose of this study is to examine whether credit ratings inform auditors' going-concern (GC) audit opinions for companies facing imminent bankruptcy. Design/methodology/approach – Using data from BankruptcyData.com the authors identify US publicly-held, financially-distressed...