Search Results - subject:"GOING CONCERN"

Are auditors insulated to positive client news? : evidence from audit fees and going-concern opinions

Huang, Ting-Chiao; Lin, Yi-Hung; Chai, Daniel; … - In: Accounting and finance 65 (2025) 3, pp. 2339-2386

Persistent link: https://www.econbiz.de/10015467665

The real effects of going concern information on investment decisions

Enomoto, Masahiro; Asano, Nobuhiro - 2025

Persistent link: https://www.econbiz.de/10015467046

Identifying going concern audit opinions using supervised machine learning

Hedback, Dennis - In: Intelligent systems in accounting, finance & management 32 (2025) 4, pp. 1-18

Persistent link: https://www.econbiz.de/10015475559

Auditing standards reform in 2016 and going-concern audits

Zeng, Yamin; Ma, Baochun - In: China journal of accounting studies 12 (2024) 3, pp. 662-692

This paper examines the issuance and accuracy of going-concern audit opinions after China's auditing standards reform … in 2016. We find that auditors are more likely to issue a going-concern opinion after the reform and Type II errors … strengthen the auditor's responsibility for going-concern audits and adjust the alternatives of GCO disclosure location in audit …

Persistent link: https://www.econbiz.de/10015438326

Financial distress, auditors' going concern modification (GCM) and investors' reaction in a concentrated ownership environment : new evidence from the Italian stock market

Brunelli, Sandro; Venuti, Francesco; Niederkofler, Thomas; … - In: International journal of disclosure and governance 21 (2024) 2, pp. 313-339

Persistent link: https://www.econbiz.de/10014584062

Determinants of going-concern audit opinion

Didied, Neni Meidawati; Dwitama, Difa Sukma - In: International Journal of Research in Business and … 12 (2023) 7, pp. 345-357

Persistent link: https://www.econbiz.de/10014423375

Predictive models of going concerns and business failure

Hammond, Paul; Opoku, Mustapha Osman; Kwakwa, Paul Adjei; … - In: Cogent business & management 10 (2023) 2, pp. 1-24

the going concern of businesses, there is a growing need to monitor progress and trends in the field. As such, the study … aims to analyse the evolution of prediction models for going concern and business failure in the literature over the past … publications with many collaborations. The analysis of the author's keywords revealed key themes such as going concern probability …

Persistent link: https://www.econbiz.de/10014503346

The informational value contained in the different types of auditor's opinions : evidence from Portugal

Carvalho, Paulo Viegas de; Ferrão, Joaquim; Alves, … - In: Cogent economics & finance 11 (2023) 1, pp. 1-21

This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when...

Persistent link: https://www.econbiz.de/10014500491

Non-GAAP disclosure following going concern opinions

Liu, Junjun - In: Journal of accounting, auditing & finance : JAAF 40 (2025) 2, pp. 557-581

Persistent link: https://www.econbiz.de/10015358971

The effects of COVID-19 pandemic and auditor-client geographic proximity on auditors' going concern opinions

Wang, Yunsen; Chiu, Tiffany; Kogan, Alexander - In: International journal of disclosure and governance 22 (2025) 2, pp. 341-361

Persistent link: https://www.econbiz.de/10015463715