""Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of Financial Audit
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References listed on IDEAS
- Jinn-Yang Uang & David B. Citron & Sudi Sudarsanam & Richard J. Taffler, 2006. "Management Going-concern Disclosures: Impact of Corporate Governance and Auditor Reputation," European Financial Management, European Financial Management Association, vol. 12(5), pages 789-816.
- Bhimani, Alnoor & Gulamhussen, Mohamed Azzim & Lopes, Samuel, 2009. "The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults," The International Journal of Accounting, Elsevier, vol. 44(3), pages 239-255, September.
- R. Elliott & Michael Highfield & Mark Schaub, 2006. "Contagion or Competition: Going Concern Audit Opinions for Real Estate Firms," The Journal of Real Estate Finance and Economics, Springer, vol. 32(4), pages 435-448, June.
- Max Bessell & Asokan Anandarajan & Ahson Umar, 2003. "Information content, audit reports and going-concern: an Australian study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(3), pages 261-282.
- Ella Mae Matsumura & K.R. Subramanyam & Robert R. Tucker, 1997. "Strategic Auditor Behavior and Going-Concern Decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(6), pages 727-758.
- Asad Kausar & Richard J. Taffler & Christine Tan, 2009. "The Going-Concern Market Anomaly," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 213-239, March.
- Kathleen Herbohn & Vanitha Ragunathan & Robert Garsden, 2007. "The horse has bolted: revisiting the market reaction to going concern modifications of audit reports," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 473-493.
More about this item
KeywordsGoing concern; audit opinion; audit evidence; financial analysis; regression analysis;
- C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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