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Costs Associated With Going-Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market

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  • PETER J. CAREY
  • MARSHALL A. GEIGER
  • BRENDAN T. O'CONNELL

Abstract

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Suggested Citation

  • Peter J. Carey & Marshall A. Geiger & Brendan T. O'Connell, 2008. "Costs Associated With Going-Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 61-81.
  • Handle: RePEc:bla:abacus:v:44:y:2008:i:1:p:61-81
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    References listed on IDEAS

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    1. Johnson, W. Bruce & Lys, Thomas, 1990. "The market for audit services : Evidence from voluntary auditor changes," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 281-308, January.
    2. repec:bla:joares:v:18:y:1980:i:2:p:506-523 is not listed on IDEAS
    3. repec:bla:joares:v:32:y:1994:i::p:1-30 is not listed on IDEAS
    4. repec:bla:joares:v:35:y:1997:i:2:p:295-310 is not listed on IDEAS
    5. Krishnan, Jagan & Stephens, Ray G., 1995. "Evidence on opinion shopping from audit opinion conservatism," Journal of Accounting and Public Policy, Elsevier, vol. 14(3), pages 179-201.
    6. repec:bla:joares:v:23:y:1985:i:2:p:668-682 is not listed on IDEAS
    7. repec:bla:joares:v:18:y:1980:i:1:p:109-131 is not listed on IDEAS
    8. Johnsen, Thomajean & Melicher, Ronald W., 1994. "Predicting corporate bankruptcy and financial distress: Information value added by multinomial logit models," Journal of Economics and Business, Elsevier, vol. 46(4), pages 269-286, October.
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    Cited by:

    1. repec:eee:reacre:v:25:y:2013:i:1:p:108-116 is not listed on IDEAS
    2. Ilias G. Basioudis & Evangelos Papakonstantinou & Marshall A. Geiger, 2008. "Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 284-309.
    3. Yang Xu & Alicia Liwei Jiang & Neil Fargher & Elizabeth Carson, 2011. "Audit Reports in Australia during the Global Financial Crisis," Australian Accounting Review, CPA Australia, vol. 21(1), pages 22-31, March.
    4. Elizabeth Carson & Neil Fargher & Yuyu Zhang, 2016. "Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research," Australian Accounting Review, CPA Australia, vol. 26(3), pages 226-242, September.
    5. repec:eco:journ1:2017-05-61 is not listed on IDEAS
    6. repec:eee:joacli:v:32:y:2013:i:1:p:88-113 is not listed on IDEAS

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