Myers, Linda; Schmidt, Jaime; Wilkins, Michael - In: Review of Quantitative Finance and Accounting 43 (2014) 1, pp. 155-172
Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether these events resulted in a change in auditor behavior with respect to going concern reporting. Generally speaking, we...
