Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …

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 present study investigates the relationship between management characteristics
(managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual …

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 …

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 …

This paper investigates the investor reaction to audit reports containing a going concern
modification (GCM) in the Italian market following new amendments regarding auditing …

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 …

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 …

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 …

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 …