[图书][B] Auditor going concern reporting: a review of global research and future research opportunities
Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …
challenging issues faced by external auditors. Business owners, market participants and …
[PDF][PDF] Output indicators of audit quality: A framework based on literature review
A El Badlaoui, M Cherqaoui, O Taouab - Universal Journal of …, 2021 - academia.edu
The purpose of this paper is to review the research literature dealing with output indicators
that indicate the level of audit quality: Auditor's report, bankruptcy, client satisfaction, auditor …
that indicate the level of audit quality: Auditor's report, bankruptcy, client satisfaction, auditor …
[PDF][PDF] A synthesis of research on auditor reporting on going-concern uncertainty: An update and extension
Reporting on going-concern-related uncertainties remains one of the most challenging
issues faced by external auditors. Even though professional standards do not hold external …
issues faced by external auditors. Even though professional standards do not hold external …
Stock price crashes and auditors' client-retention decisions
KY Lee - Journal of Accounting, Auditing & Finance, 2022 - journals.sagepub.com
This study examines auditor resignations around a client firm's stock price crash. Overall, the
study suggests that a firm's crash risk is one of the key factors influencing auditors' client …
study suggests that a firm's crash risk is one of the key factors influencing auditors' client …
[PDF][PDF] Auditor reporting for going-concern uncertainty: research findings and implications for practitioners
The auditor's decision regarding a going concern opinion (GCO) is among their most
important judgments, as GCOs impact the client company, markets, financial statement …
important judgments, as GCOs impact the client company, markets, financial statement …