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 … German bank directors, we observe that a GCUsec in the auditor's report leads to more unfavourable decisions. Contrarily … auditor's report. …