Search Results - subject:"going concern uncertainty"

The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions : an experimental investigation

Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International journal of auditing : IJA 28 (2024) 2, pp. 408-431

Persistent link: https://www.econbiz.de/10014532552

The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation

Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International Journal of Auditing 28 (2023) 2, pp. 408-431

This study investigates the impact of two changes to the auditor's report - a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities - and the characteristics of the audit committee on bank directors' perceptions...

Persistent link: https://www.econbiz.de/10014525010

A survey of the relationship between earnings management and qualified auditor opinion in Tehran stock exchange

Abolverdi, Zahra; Kheradmand, Ali - In: International journal of economics and financial issues … 7 (2017) 2, pp. 723-729

Persistent link: https://www.econbiz.de/10011809150