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Practitioner perspectives on going concern opinion research and suggestions for further study, part 1, outcomes and consequences
Geiger, Marshall A.; Gold, Anna; Wallage, Philip - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 153-168
Persistent link: https://www.econbiz.de/10014576973
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Practitioner perspectives on going concern opinion research and suggestions for further study, part 2, reporting environment and the decision-making process
Geiger, Marshall A.; Gold, Anna; Wallage, Philip - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 169-178
Persistent link: https://www.econbiz.de/10014576974
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The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor's going-concern reporting decisions
Geiger, Marshall A.; Basioudis, Ilias G.; De Lange, Paul - In: Journal of international accounting auditing & taxation 47 (2022), pp. 1-22
Persistent link: https://www.econbiz.de/10013366825
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Audit quality effects of an individual audit engagement partner signature mandate
Blay, Allen D.; Notbohm, Matthew; Schelleman, Caren; … - In: International journal of auditing : IJA 18 (2014) 3, pp. 172-192
Persistent link: https://www.econbiz.de/10010484271
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There's no place like home : the influence of home-state going-concern reporting rates on going-concern opinion propensity and accuracy
Blay, Allen D.; Moon, James R.; Paterson, Jeffrey S. - In: Auditing : a journal of practice & theory 35 (2016) 2, pp. 23-51
Persistent link: https://www.econbiz.de/10011503114
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The effect of an auditor identity disclosure requirement on audit quality : an experimental examination incorporating the incremental effect of a signature requiremen
Blay, Allen D.; Gooden, Eric S.; Mellon, Mark J.; … - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 17-29
Persistent link: https://www.econbiz.de/10012295469
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Can social norm activation improve audit quality? : evidence from an experimental audit market
Blay, Allen D.; Gooden, Eric S.; Mellon, Mark J.; … - In: Journal of business ethics : JOBE 156 (2019) 2, pp. 513-530
Persistent link: https://www.econbiz.de/10012017593