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AAER
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Results: 144

Do Over-Conservative Going Concern Audit Opinions Exist? Evidence From the Prediction Model Approach
2022-03-02
Authors

Chun-Chan Yu; Hua-Wei Huang; Ya-Chih Yang; Anxuan Xie

Topics
Audit + Compliance Audit Opinions Going Concerns
Do Over-Conservative Going Concern Audit Opinions Exist? Evidence from the Prediction Model Approach
2022-03-01
Authors

Chun-ChanYua, Hua-Wei Huang, Ya-Chih Yang, Anxuan Xie

Topics
Audit + Compliance Audit Opinions
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
2022-03-01
Authors

Karen Ton

Topics
Audit + Compliance Audit Opinions
Regulatory Scrutiny of Mutual Fund Disclosures
2022-02-28
Authors

Kai Du (Pennsylvania State University), Shuyang Wang (Northeastern University)

Topics
Audit + Compliance Audit Opinions Funds + Securities Mutual Funds
Error, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning
2021-12-15
Authors

Chanyuan (Abigail) Zhang (Rutgers, The State University of New Jersey) Yu Gu (Rutgers, The State University of New Jersey) Miklos Vasarhelyi (Rutgers, The State University of New Jersey)

Topics
Audit + Compliance Audit Opinions Bankruptcies Corporate + Legal Going Concerns
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality
2021-11-14
Authors

Jere R. Francis (Maastricht University) Nargess Golshan (University of Kentucky) Nicholas J. Hallman (The University of Texas at Austin)

Topics
Audit + Compliance Audit Opinions
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction – Implications from ASU 2014-15
2021-08-15
Authors

Jingjing Wang (University of Calgary)

Topics
Audit + Compliance Audit Opinions Coronavirus Going Concerns
Indirect Effects of Regulatory Changes: Evidence From the Acceleration of the 10-K Filing Deadline
2021-08-01
Authors

Bei Dong (University of South Florida) Jonathan Nash (University of New Hampshire) Le Emily Xu (University of New Hampshire)

Topics
Audit + Compliance Audit Fees Audit Opinions
The Measurement of Audit Quality in the Netherlands: A Practical Note
2021-03-10
Authors

Tjibbe Bosman (Business School of the University, Amsterdam)

Topics
Audit Opinions Europe Financial Restatements Going Concerns
Generalist CEOs and Audit Pricing
2021-03-02
Authors

Zhiming Ma (Peking University) Rencheng Wang (Singapore Management University) Kaitang Zhou (Wuhan University)

Topics
Audit + Compliance Audit Fees Audit Opinions Going Concerns