This paper uses bibliographic mapping techniques to map the research conversation in four
Pacific Basin accounting journals listed on the Social Sciences Citation Index (Abacus …

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

Recent research indicates that there may be a relationship between the characteristics of the
audit engagement partner and audit quality. In this paper, we examine the relationship …

This article provides evidence of the relations between disclosures in the management
report of conditions that could challenge the continuance of operations, auditors' going …

O objetivo do presente estudo foi identificar e analisar os principais assuntos de auditoria
reportados nos relatórios dos auditores das empresas que compuseram o IBOVESPA. O …

The accuracy of audit reports is often viewed as a signal for audit quality. Prior research
shows that in the context of going-concern reporting in audit markets dominated by public …

Despite the number of studies on bankruptcy prediction using financial ratios, very little is
known about how external audit information can contribute to anticipating financial distress …

Purpose The purpose of this study is to examine the association between non-audit service
fees provided by the auditor and auditor independence in stable and unstable economic …

We investigate whether an audit partner's gender is associated with the likelihood of issuing
a going‐concern opinion for a financially distressed client. Our analysis is based on data for …

The purpose of this review is to synthesise the existing research literature regarding audit
reporting and, in particular, the going concern decision. We consider the findings of research …