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AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
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Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
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Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
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Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
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Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
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Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
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Key Audit Matters - Europe
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PCAOB Reports
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SEC
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Uncategorized

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2023
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Results: 15

Toward a Better Expert System for Auditor Going Concern Opinions Using Bayesian Network Inflation Factors
2023-04-04
Authors

Vikram Desai; Anthony C. Bucaro; Joung W. Kim; Rajendra Srivastava; Renu Desai

Topics
Audit + Compliance Audit Opinions Going Concerns
View Paper
Employee Firing Costs and Auditors’ Going-Concern Opinions: Evidence from Wrongful Discharge Laws
2023-02-25
Authors

Xu Li; Qian Xin

Topics
Audit + Compliance Audit Opinions Going Concerns
View Paper
Going-Concern Qualifications: A Reliable Predictor of Insolvency?
2023-02-01
Authors

Topics
Going Concerns
View Paper
A High-Dimensional Approach to Predicting Audit Opinions
2022-09-11
Authors

Ali Saeedi

Topics
Audit + Compliance Audit Opinions Going Concerns
View Paper
The Effect of Individual Auditor Quality on Audit Outcomes: Opening the Black Box of Audit Quality
2022-05-11
Authors

Derrald Stice, Han Stice, Roger White

Topics
Audit + Compliance Audit Fees Financial Restatements Going Concerns Internal Controls (ICFR - SOX 404)
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper
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
View Paper