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AAER
Accounting + Oversight
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Audit Opinions - Europe
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Results: 15

Auditing in the Time of COVID – The Impact of COVID-19 on Auditing in New Zealand and Subsequent Reforms
2021-03-01
Authors

David Hay (University of Auckland Business School) Karen Shires (PwC, Oslo, Norway) Debbie Van Dyk (University of Auckland Business School)

Topics
Audit Opinions Coronavirus Europe Going Concerns
Do Emotions Affect Audit Practice? Terrorist Attacks and Accounting Misstatements
2020-10-15
Authors

Pengkai Lin (Tulane University)

Topics
Audit + Compliance Audit Fees Financial Restatements Going Concerns
Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis
2020-04-01
Authors

Anne Albrecht (Texas Christian University) Matthew Glendening (University of Missouri) Kyonghee Kim (Michigan State University) Raynolde Pereira (University of Missouri)

Topics
Audit + Compliance Audit Opinions Going Concerns
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
2020-03-01
Authors

Qiao Xu (University of Houston–Victoria) Rachana Kalelkar (University of Houston–Victoria)

Topics
Audit + Compliance Audit Opinions Corporate + Legal Going Concerns
The Relative Influences of Officers and Auditors on Annual Report Textual Disclosures
2019-04-16
Authors

Keith Czerney (University of Missouri-Columbia) Padmakumar Sivadasan (Tulane University - A.B. Freeman School of Business)

Topics
Auditor Changes Going Concerns