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The auditor's going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead

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  • Barnes, Paul

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  • Barnes, Paul, 2004. "The auditor's going concern decision and Types I and II errors: The Coase Theorem, transaction costs, bargaining power and attempts to mislead," Journal of Accounting and Public Policy, Elsevier, vol. 23(6), pages 415-440.
    • Handle: RePEc:eee:jappol:v:23:y:2004:i:6:p:415-440
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    Cited by:

    1. Sarowar Hossain & Jenny Jing Wang, 2023. "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, vol. 48(3), pages 596-624, August.
    2. Antony Young & Yi Wang, 2010. "Multi-risk level examination of going concern modifications," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 756-791, September.
    3. Barnes, Paul, 2013. "The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 170-182.
    4. Linda Myers & Jaime Schmidt & Michael Wilkins, 2014. "An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 155-172, July.
    5. Julie Margret & Zahirul Hoque, 2016. "Business Continuity in the Face of Fraud and Organisational Change," Australian Accounting Review, CPA Australia, vol. 26(1), pages 21-33, March.
    6. Hategan Camelia Daniela & Predictor of Insolvency Risk, 2018. "Auditor's Uncertainty About Going Concern – Predictor of Insolvency Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 605-610, December.
    7. Waymond Rodgers & Andrés Guiral & José A. Gonzalo, 2019. "Trusting/Distrusting Auditors’ Opinions," Sustainability, MDPI, vol. 11(6), pages 1-16, March.

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