[图书][B] Auditor going concern reporting: a review of global research and future research opportunities

MA Geiger, A Gold, P Wallage - 2021 - taylorfrancis.com
Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …

[PDF][PDF] Market reaction to modified audit opinions: a systematic literature review in both developed and developing countries

A El Badlaoui, M Cherqaoui, I Er-Rami - Asian Academy of …, 2023 - academia.edu
The purpose of this paper is to review the empirical literature on value relevance of audit
reports by providing current evidence on the market reaction to modified audit opinions …

The effect of management characteristics on audit report readability

M Salehi, G Zimon, M Seifzadeh - Economies, 2022 - mdpi.com
The present study investigates the relationship between management characteristics
(managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual …

Value relevance of audit opinions in an emerging market: evidence from Morocco

A El Badlaoui, M Cherqaoui - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This paper aims to determine whether audit opinions in Morocco, an emerging
market, are value relevant to the stock market, through the investigation of the market …

Audit adjustments and corporate financing: Evidence from Iran

M Moradi, M Salehi, H Tarighi… - Journal of Accounting in …, 2020 - emerald.com
Purpose Independent auditors play an important role in increasing the reliability of financial
information by giving their professional opinion on the financial statements of business units …

Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?

S Brunelli, C Carlino, R Castellano, A Giosi - Journal of Management and …, 2021 - Springer
This paper investigates the investor reaction to audit reports containing a going concern
modification (GCM) in the Italian market following new amendments regarding auditing …

Factors affecting Sharīʿah audit quality in Islamic banking institutions of Pakistan: a theoretical framework

A Rashid, MS Ghazi - Islamic Economic Studies, 2021 - emerald.com
Purpose The objective of this study is to present a theoretical framework, which helps
ascertain the meanings of the Sharīʿah audit quality and identify the factors that affect it …

Improving audit reports: A consensus between auditors and users

E Goicoechea, F Gómez-Bezares… - International Journal of …, 2021 - mdpi.com
Audit reports represent the only information stakeholders have about conducted audits and
they are a key instrument used in economic and financial decisions. Improving audit reports …

[PDF][PDF] A synthesis of research on auditor reporting on going-concern uncertainty: An update and extension

MA Geiger, A Gold, P Wallage - Foundation for Auditing Research, 2019 - academia.edu
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 …

[PDF][PDF] Auditor's going-concern opinion prediction: the case of Slovenia

D Zdolšek, T Jagrič, I Kolar - Economic research-Ekonomska …, 2022 - hrcak.srce.hr
In an audit of a firmLs financial statements, the auditor assesses whether there is material
uncertainty about the firmLs ability to continue as a going concern. If the existence of …